#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
Second Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi
Income Tax
Income Tax
Bogus Purchase Addition Deleted for Lack of Independent Enquiry
Income Tax
Income Tax
ITAT Chandigarh Remanded Unexplained Bank Credits Case with Cost for Fresh Adjudication
Income Tax
Income Tax
₹33 Cr Bank Credits: ITAT Chandigarh Sets Aside Ex Parte Reassessment for Fresh Review
Income Tax
Income Tax
Appellate Authority Allowed to Set Aside Best-Judgment Assessment Under Amended Law
Income Tax
Income Tax
Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC
Income Tax
Income Tax
Section 80P Deduction Denied Due to Belated Return, Case Sent Back for Condonation Review
Income Tax
Income Tax
Bogus Purchase Addition Deleted Without Remand Report Violates Rule 46A Procedure
Income Tax
Income Tax
SC Upholds HC Relief as Assessment Was Set Aside for Violating Interim Stay; SLP Dismissed on Delay
Income Tax
Income Tax
Section 147 Reassessment Invalid: Order Passed Despite Stay on Further Proceedings
Income Tax
Income Tax
Mechanical Reliance on Suspicious Transaction Report: Gujarat HC Quashes Section 148 Reassessment Notice
Income Tax
Income Tax
Statement of Reportable Account Data Not Conclusive: ITAT Chennai Bars Income Addition Without Verification
Income Tax
Income Tax
Gujarat HC Quashed Reassessment for Non-Application of Mind in Reopening Notices
Income Tax
Income Tax
Reassessment Invalid Due to Proceedings Against Dead Assessee: Calcutta 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.
