#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
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
Income Tax
Income Tax
ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
Income Tax
Income Tax
Addition Based on Third-Party Software Data Invalid Without Cross-Examination: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Invalidates Reassessment as Bogus Purchases Not ‘Asset’ Under Section 149
Income Tax
Income Tax
Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
Income Tax
Loose Sheets Found in Employee’s Two-Wheeler Not Valid Basis for Unaccounted Sales Addition
Income Tax
Income Tax
Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more
Income Tax
Income Tax
Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
Income Tax
Income Tax
PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
Income Tax
Income Tax
No digital/physical signatures of approving authority – Section 148 notice quashed
Income Tax
Income Tax
Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
Income Tax
Income Tax
Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
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.
