#Section 147
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Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion is impermissible in law
Income Tax
Income Tax
ITAT Chennai Deletes ₹20L Addition – Survey Statement Alone Not Enough
Income Tax
Income Tax
ITAT Deletes Loss Disallowance Due to Lack of Evidence of Share Price Manipulation
Income Tax
Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
Income Tax
Income Tax
Demonetisation Cash Addition Deleted – ITAT Accepts Family Savings Explanation Backed by Affidavit
Income Tax
Income Tax
Entire Bank Deposits Can’t Be Taxed U/s 69A – Only Reasonable Commission Income Taxable
Income Tax
Income Tax
Reassessment Quashed as Notice Beyond 3 Years Approved by Wrong Authority
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
CSR Reassessment & 80G Denial Based Only on Audit Objection Invalid: Bombay HC
Income Tax
Income Tax
Reassessment Fails When Original Reason Disappears – ITAT Chennai Quashes Entire Proceedings
Income Tax
Income Tax
ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return
Income Tax
Income Tax
Section 54F Relief Allowed in Reassessment: ITAT Treats JDA Flats as Investment
Income Tax
Income Tax
Clerical Error Can’t Inflate Tax-ITAT Orders Rectification of Double STCG Addition
Income Tax
Income Tax
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
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.
