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Home Bare Acts Phrase: section 147Finance Act 2008 Section 33
Title: Amendment of Section 147
State: Central
Year: 2008
In section 147 of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:-- Provided further that the Assessing Officer may assess or reassess such income, other than the income involving matters which are the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment..
View Complete Act List Judgments citing this sectionRepresentation of the People Act, 1951 Section 151A
Title: Time Limit for Filling Vacancies Referred to in Sections 147, 149, 150 and 151
State: Central
Year: 1951
1[151A. Time limit for filling vacancies referred to in sections 147, 149, 150 and 151. - Notwithstanding anything contained in section 147, section 149, section 150 and section 151, a bye-election for filling any vacancy referred to in any of the said sections shall be held within a period of six months from the date of the occurrence of the vacancy: Provided that nothing contained in this section shall apply if-- (a) the remainder of the term of a member in relation to a vacancy is less than one year, or (b) the Election Commission in consultation with the Central Government certifies that it is difficult to hold the bye-election within the said period.] ______________________ 1. Inserted by Act 21 of 1996, Section 17 w.e.f. 1-8-1996.
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 61
Title: Amendment of Section 147
State: Central
Year: 2012
..... (I) after clause (b), the following clause shall be inserted, namely:-- "(ba) where the assessee has failed to furnish a report in respect of any international transaction which he was so required under section 92E;". (II) after clause (c), the following clause shall be inserted, namely:-- "(d) where a person is found to have any asset (including financial interest in any entity) located outside India."; (iv) after Explanation 3, the following Explanation shall be inserted, namely:-- "Explanation 4.--For the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012.".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 2009 Section 58
Title: Amendment of Section 147
State: Central
Year: 2009
In section 147 of the Income-tax Act, after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely:-- "Explanation 3.--For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub-section (2) of section 148.".
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 90
Title: Amendment of Section 234b
State: Central
Year: 2003
In section 234B of the Income-tax Act, with effect from the 1st day of June, 2003-- (a) in sub-section (1), in Explanation 2, for the words and figures "under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b) in sub-section (3), for the words and figures "under section 147" at both the places where they occur, the words, figures and letter "under section 147 or section 153A" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 89
Title: Amendment of Section 234a
State: Central
Year: 2003
In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,-- (a) in sub-section (1), in Explanation 3, for the words and figures ''under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted; (b) in sub-section (3),-- (i) in the opening portion, for the words and figures "by a notice under section 148", the words, figures and letter "by a notice under section 148 or section 153A" shall be substituted; (ii) in clause (b), after the word and figures "section 147", the words, figures and letter "or reassessment under section 153A" shall be inserted.
View Complete Act List Judgments citing this sectionFinance Act, 1987 Section 60
Title: Amendment of Section 245c
State: Central
Year: 1987
.....a return in respect of the total income of that year in the course of such proceeding for reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. (1C) The additional amount of income-tax payable in respect of the income disclosed in the application relating to the previous year referred to in sub-section (1B) shall be - (a) in a case referred to in clause (i) of that sub-section, the amount of tax calculated under that clause; (b) in a case referred to in clause (ii) of that sub-section, the amount of tax calculated under that clause as reduced by the amount of tax calculated on the total income returned for that year; (c) in a case referred to in clause (iii) of that sub-section, the amount of tax calculated under that clause as reduced by the amount of tax calculated on the total income assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147.".
View Complete Act List Judgments citing this sectionRepresentation of the People Act, 1951 Section 147
Title: Casual Vacancies in the Council of States
State: Central
Year: 1951
.....upon the elected members of the Legislative Assembly or the members of the electoral college concerned2[* **], as the case may be, to elect a person for the purpose of filling the vacancy so caused before such date as may be specified in the notification and provisions of this Act and of the rules and orders made thereunder shall apply, as far as may be, in relation to the election of a member to fill such vacancy. 3[(2) As soon as may be after the date of commencement of the Constitution (Seventh Amendment) Act, 1956, bye-election shall be held to fill the vacancies existing on that date in the seats allotted to the States of Assam, Orissa and Uttar Pradesh and the Union territories of Delhi, Himachal Pradesh4and Manipur4.] ______________________ 1. Section 147 renumbered as sub-section (1) of that section by the Adaptation of Laws (No.2) Order, 1956. 2. Certain words omitted by Act 49 of 1951, Section 44 and the Fifth Schedule 3. Inserted by the Adaptation of Laws (No.2) Order, 1956. 4. Now it has become State.
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 90
Title: Amendment of Section 253
State: Central
Year: 2012
.....Act(52 of 1962),-- (A) in sub-section (1),-- (i) in clause (d), for the word and figures "section 147", the words, figures and letters "section 147 or section 153A or section 153C" shall be substituted with effect from the 1st day of October, 2009; (ii) after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2013, namely:-- "(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order;"; (B) with effect from the 1st day of July, 2012,-- (i) after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) The Commissioner may, if he objects to any direction issued by the Dispute Resolution Panel under sub-section (5) of section 144C in respect of any objection filed on or after the 1st day of July, 2012, by the assessee under sub-section (2) of section 144C in pursuance of which the Assessing Officer has passed an order completing the assessment or reassessment, direct.....
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 147
Title: Dispute Concerning Right of Use of Land or Water
State: Central
Year: 1973
.....and to put in written statements of their respective claims. Explanation .-The expression "land or water" has the meaning given to it in subsection (2) of section 145. (2) The Magistrate shall then peruse the statements so put in, hear the parties, receive all such evidence as may be produced by them respectively, consider the effect of such evidence, take such further evidence, if any, as he thinks necessary and, if possible, decide whether such right exists; and the provisions of section 145 shall, so far as may be, apply in the case of such inquiry. (3) If it appears to such Magistrate that such rights exist, he may make an order prohibiting any interference with the exercise of such right, including, in a proper case, an order for the removal of any obstruction in the exercise of any such right: Provided that no such order shall be made where the right is exercisable at all limes of the year, unless such right has been exercised within three months next before the receipt under sub-section (1) of the report of a police officer or other information leading to the institution of the inquiry, or where the right is exercisable only at particular seasons or on.....
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