#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 Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
Income Tax
Income Tax
Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
Income Tax
Income Tax
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Income Tax
Income Tax
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
Income Tax
Income Tax
Reassessment Invalid as Approval Taken from Wrong Authority Beyond Three-Year Limit: Delhi HC
Income Tax
Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
Income Tax
Income Tax
Section 54F Deduction Based on Actual Sale Consideration, Not Deemed Value: ITAT Raipur
Income Tax
Income Tax
Notices u/s 148 issued by JAO was invalid due to mandatory faceless procedure u/s 151A
Income Tax
Income Tax
Wrong Email Leads to Missed Notices; ITAT Delhi Orders Fresh Opportunity Before AO
Income Tax
Income Tax
ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits
Income Tax
Income Tax
Reassessment Quashed for No Addition on Recorded Reopening Reason
Income Tax
Income Tax
Income Tax Reassessment Quashed for Being Time-Barred Under New Law
Income Tax
Income Tax
Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC
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.
