#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Income Tax
Income Tax
Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification
Income Tax
Income Tax
Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source
Income Tax
Income Tax
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Income Tax
Income Tax
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Income Tax
Income Tax
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Income Tax
Income Tax
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Income Tax
Income Tax
ITAT Bangalore: Legitimate Deductions Cannot Be Denied for Non-Filing-Matter Remanded to Allow Form 16 Claims
Income Tax
Income Tax
ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
Corporate Law
Corporate Law
Retrospective tax notices issued under KMC Act was not valid
Income Tax
Income Tax
Income Tax Reassessment Quashed Due to Approval from wrong Authority: ITAT Pune
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
