#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
Appeal Cannot Be Dismissed for Non-Payment of Advance Tax When No Taxable Income Exists
Income Tax
Income Tax
ITAT Mumbai: Second Reopening Based on Same Material Is Invalid-Change of Opinion Not Permissible
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid Without Proper Sanction-Approval by Wrong Authority Vitiates Entire Proceedings
Income Tax
Income Tax
ITAT Mumbai: Reopening Beyond 3 Years Invalid Where Escaped Income below ₹50L-Notice u/s 148 Quashed
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid Without Proper Sanction-Entire Assessment Quashed
Income Tax
Income Tax
Reassessment Quashed as Time-Barred Due to Post-2021 Notice for AY 2015–16
Income Tax
Income Tax
No Section 68 Addition on Sales Already Offered to Tax: ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid as Based on Issue Already Decided in Earlier Year: Gujarat HC
Income Tax
Income Tax
Non-service of statutory notice prior to initiation of proceedings u/s. 148 not tenable: Matter remitted
Income Tax
Income Tax
Unexplained Cash Deposits Addition Reduced Because Only Peak Balance Taxable: ITAT Ahmedabad
Income Tax
Income Tax
Delay in Appeal Condoned Due to Genuine Lack of Awareness by Senior Citizen Assessee
Income Tax
Income Tax
Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
Income Tax
Income Tax
APMC Gets Full Exemption – ITAT Condones Delay & Quashes Assessments Despite PAN Error
Income Tax
Income Tax
Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
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.
