#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 Set Aside-ITAT Orders Probe Where Third-Party Credit Card Use Alleged
Income Tax
Income Tax
Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Income Tax
Income Tax
Technical Dismissal Upheld but ITAT Orders Fresh Review After 26AS Correction
Income Tax
Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted Due to Pending HC Decision on Section 10(26BBB) Exemption Claim
Income Tax
Income Tax
ITAT Mumbai Quashed Reassessment Due to Wrong Assessment Year in Recorded Reasons
Income Tax
Income Tax
No Capital Gains Tax on Sale of Agricultural Land Beyond Municipal Limits: ITAT Ahmedabad
Income Tax
Income Tax
Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC
Income Tax
Income Tax
Section 50C Not Applicable to Stock-in-Trade? ITAT Remands for Fresh Verification
Income Tax
Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
Income Tax
Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
Income Tax
Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
Income Tax
Income Tax
Section 56 & 69 Additions deleted After Reassessment Proceedings Quashed
Income Tax
Income Tax
Section 68 Addition Deleted as Bank Entries Not Considered Books of Account
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.
