#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.

Section 143(3) Order Invalid as Assessment Had Abated on Search Date

Reassessment Beyond 3 Years Upheld as Escapement Exceeded ₹50 Lakh — Cash Deposits u/s 69A

ITAT Rajkot Quashes Copy-Paste Appellate Order Citing Wrong AY/Facts

Penny Stock LTCG Held Genuine Despite Investigation Reports: ITAT Mumbai

Section 263 Invoked for TDS Default on Freight: ITAT Patna Upholds Revisionary Order

Bogus Share Deals: Section 68 Addition Limited to 2% Commission

Section 271(1)(c) Penalty Invalid for Non-Specification of Charge: ITAT Agra

ITAT Mumbai Allowed Section 54F Claim in Appeal although Not Made in Return

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded

ITAT Agra Upholds Separate NP Rates: 0.22% (Animal Trading) & 8.7% (Scrap)

Reassessment Order Struck Down for Jurisdictional Defect

Interest for Late Original Return Valid Despite Timely Search Filing: ITAT Ahmedabad

Entire Bogus Purchases Cannot Be Added When Sales Accepted: ITAT Dehradun Restricts Addition to 4%
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.
