#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
Reassessment Notice for AY 2015-16 Quashed as Time-Barred Under Section 149
Income Tax
Income Tax
Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Income Tax
Income Tax
Sections 147 & 148 of Income-Tax Act: Reassessment From ‘Reason to Believe’ to ‘Information’
Income Tax
Income Tax
Section 148 Notice Quashed for Mechanical Approval Without Recorded Satisfaction: Delhi HC
Income Tax
Income Tax
₹14 Lakh Unexplained Investment Addition Reopened Due to Incomplete Evidence Review
Income Tax
Income Tax
LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68
Income Tax
Income Tax
Reassessment Upheld as Section 148 Notice Issued Within Limitation Despite clerical error in email attachment
Income Tax
Income Tax
Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai
Income Tax
Income Tax
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
Income Tax
Income Tax
FMV of flat received on surrender of tenancy right will be cost of acquisition
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
Section 11(3) Addition Partly Upheld: ₹1.24 Cr (AY 1994-95) Survives; Earlier Accumulations Nil; Matter Remanded to CIT(A) – ITAT Hyderabad
Income Tax
Income Tax
ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
Income Tax
Income Tax
ITAT Mumbai Deletes Capital Gains Addition for Unsigned MOU & Cross-Examination Denial
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.
