#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
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Income Tax
Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
Income Tax
Income Tax
U/s 80P Deduction Denied for Belated Return Post-2018 Amendment – ITAT Hyderabad Upholds Disallowance
Income Tax
Income Tax
LTCG Addition Deleted as No Evidence Linking Assessee to Penny Stock Manipulation: ITAT Delhi
Income Tax
Income Tax
ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
Income Tax
Income Tax
ITAT Ahmedabad: No Penalty for Mere Wrong Claim – U/s 271(1)(c) Deleted
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
ITAT Delhi: No Proper Service of U/s 148 Notice – Entire Reassessment Quashed
Income Tax
Income Tax
ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
Income Tax
Income Tax
ITAT Mumbai: Sec 54 Claim Cannot Be Denied Merely for No Original Return-Allowed in Reassessment
Income Tax
Income Tax
Reassessment Invalid Due to Change of Opinion on Same Facts: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
Income Tax
Income Tax
ITAT Pune: No Penalty When Mistake Attributable to Tax Consultant – Bona Fide Conduct Accepted
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid on Change of Opinion-No Fresh Material, Assessment Quashed
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.
