#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
Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
Income Tax
Income Tax
Section 69A Addition Deleted & Reopening Quashed – No Ownership of Money & Borrowed Satisfaction
Income Tax
Income Tax
Reassessment Quashed – Invalid Approval U/s 151 Vitiates Jurisdiction
Income Tax
Income Tax
Reassessment Quashed – No Addition on Original Reason for Reopening
Income Tax
Income Tax
Notice U/s 148 quashed as sanction U/s 151 obtained from non-competent authority
Income Tax
Income Tax
Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151
Income Tax
Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax
Income Tax
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax
Income Tax
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Income Tax
Income Tax
Commission income earned by Booking.com not taxable in India
Income Tax
Income Tax
ITAT Allows Earlier Indexation Year Because Possession & Payment Occurred Before Registration
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.
