#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.

Reassessment Void for Status Mismatch Between Notice and Order: ITAT Delhi

ITAT Quashes ₹8.35 Cr Loan Addition u/s 68 Due to Denial of Cross-Examination

Political Donation Disallowance Set Aside for Borrowed Satisfaction & Natural Justice Violation

Mere “Approved” Not Enough: ITAT Voids Reopening for Mechanical Sanction

Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

Reassessment Quashed: Undated PCIT Approval Invalid u/s 151

Entire Reopening Invalid Due to Lack of Proof of Section 148 Notice Service: ITAT Delhi

Reassessment Quashed for Non-Issuance of Mandatory Section 143(2) Notice

Delhi HC Slams Arbitrary Income Tax Reopening, ₹1 Lakh Cost per Case

Can Penalty be Levied on Delayed Annual GST Return?

Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi

Belated Return Under Section 148 Still Requires 143(2) Notice: ITAT Delhi

Reassessment Quashed as Section 148 Notice Issued by Wrong Authority: ITAT Chandigarh

ITAT Mumbai Quashes Reassessment & Allows Section 80GGC Deduction on Political Donation
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.
