#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 148 Notice Invalid Since Issued After Surviving 23-Day Limitation Period
Income Tax
Income Tax
Sec 263 Upheld; Lack of AO Enquiry on Stock Anomaly Made Reassessment Erroneous: ITAT Raipur
Income Tax
Income Tax
Rural Agricultural Land Case Restored; No Dismissal for Non-Prosecution; Capital Gain Remand – ITAT Pune
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment; Non-Service of Sec 148 Notice & Incorrect Reasons Void Proceedings
CA, CS, CMA
CA, CS, CMA
Reopening Invalid When AO Travels Beyond SCN: Gujarat HC
Income Tax
Income Tax
ITAT Delhi Deleted Sec 68 Additions in Case of Thrift Society; Member Deposits & Cash Collections Held Explained
Income Tax
Income Tax
Addition U/s 68 Deleted – Accommodation Entry Allegation Failed Due to Mistaken Identity Absence of Bank Transactions
Income Tax
Income Tax
Cash Deposits Linked to Sales Cannot Be Taxed Again – Entire Additions Deleted; Assessee Appeal Allowed & Revenue Dismissed
Income Tax
Income Tax
Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
Income Tax
Income Tax
Reassessment Based on Quashed 263 Cannot Survive – Revenue Appeal Dismissed
Income Tax
Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
Income Tax
Income Tax
Reassessment Quashed for Want of Proper Sanction u/s 151(ii)
Income Tax
Income Tax
ITAT Mumbai: Penalty U/s 271(1)(c) Deleted – Estimated Bogus Purchase Addition Cannot Trigger Penalty
Income Tax
Income Tax
ITAT Mumbai – Addition U/s 56(2)(vii)(b) Deleted as Stamp Value Difference within 10% Tolerance Band
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.
