#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.

Pr. CIT Approval Invalid for Section 148 Notice Issued Beyond Three Years: ITAT Hyderabad

Assessment u/s 143(3) After Search Invalid Without Mandatory Section 148 Notice: ITAT Mumbai

WhatsApp Chats Alone Cannot Prove Non-Genuine Commission Payments: ITAT Delhi

Unverified Bank Deposit Cannot Alone Justify Reopening of Assessment: ITAT Delhi

Entry Operator Link Alone Cannot Make Unsecured Loan Bogus: ITAT Delhi

Entry Operator Link Alone Cannot Make Unsecured Loans Bogus: ITAT Delhi

Inter-Bank Transfers Cannot Inflate Consolidated Peak Credit: ITAT Jaipur

Section 153C Six-Year Block Runs From Material Receipt Date: ITAT Delhi

Section 263 Quashed as Foundational Reassessment Was Without Jurisdiction: ITAT Amritsar

Dual Section 151 Approval Invalidates Reassessment Proceedings: ITAT Delhi

ITAT Delhi Deletes ₹35.70 Lakh FD Addition as Husband Explained Source

Penalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi

Joint Property, Entire Price Added to Husband: ITAT Orders Bank Verification

Bogus Purchase GP Addition Restricted From 2.88% to 1%: ITAT Delhi
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.
