#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.

Appeal Restored Because CIT(A) Cannot Dismiss for Non-Prosecution

Reassessment for AY 2015-16 Quashed as Time-Barred Under Law

Addition Under 115BBE Struck Down for Procedural Lapses

Section 54F Disallowance Invalid When Not Part of Reopening Reasons

Reassessment Quashed for Faceless Regime Breach: JAO-Issued Notices Invalid

ITAT Delhi Quashed Reassessment for Borrowed Satisfaction & No Live Nexus

Section 148 Notice Invalid Due to Defective Sanction: ITAT Delhi

Unsigned Notice: ITAT Ahmedabad Quashes Reassessments as Void ab initio

Capital Gains Tax of ₹2.28-Crore was set aside on Housing Society for developer payments to members

Reassessment Quashed as Jurisdictional AO Lacked Faceless Authority: ITAT Hyderabad

ITAT Delhi Set Aside Bogus Purchase Addition for Breach of Section 250(6)

Section 148 Reopening Notice Issued Late is Invalid: ITAT Delhi

No Double Taxation of Same Bank Credits, Matter Sent for Verification

Hiding Pending Criminal Cases Bars Government Jobs: SC
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.
