You Searched For "Section 147 of Income Tax Act"
Income Tax Dept Cannot Initiate Reassessment Proceedings When Proceedings U/s. 154 Of IT Act Are Pending- SC
The Supreme Court has observed that the income tax department cannot initiate proceedings under Sections 147/148 of the Income Tax Act when the...
Section 192 of IT Act - Immunity Under IDS Would Only Be Granted To Declarant And Not To Other Assessee - SC
A two-judge Bench of Justice U.U. Lalit and Justice S. Ravindra Bhat while setting aside a judgment of the Gujarat High Court has held that immunity...