#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.

ITAT Jaipur Granted Taxpayer One More Chance to Disown PAN-Linked Bank Account

Repeated Non-Appearance Not Fatal Where Justice Demands Reconsideration: ITAT Mumbai

VDIS Declaration Does Not Bar Scrutiny If Higher Income Is Detected: MP HC

Court Restraint Excuses Non-Utilisation of Accumulated Funds by Charitable Society: ITAT Delhi

Appellate Authority Cannot Bypass Limitation by Invoking Section 150

Unjustified Adjustment Attempts Cannot Deny Interest on Refund

Intended Industrial Use Irrelevant for Section 10(37) Exemption: ITAT Delhi

Seized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi

Penalty Cannot Stand When Quantum Issue Is Pending Before HC: ITAT Hyderabad

ITAT Ahmedabad Quashed Reassessment for Opinion Change on TDS Reconciliation

Section 153C Assessment Quashed for Lack of Incriminating Material

Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings

Deemed Dividend Deleted as Transactions Were Business Dealings

Reassessment Quashed for Failure to Issue Mandatory Section 143(2)
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.
