#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 Hyderabad Dropped Penalties When Compliance Made Before Assessment Ends

Appeals Restored After Dismissal for Non-Condonation of Delay

Receipt for offshore supply of equipment, plants by foreign company not taxable in India: ITAT Delhi

Notice Under Section 148 Invalid Due to Faceless Mandate Violation

ITAT Mumbai Quashed Reassessment Due to Invalid Notice Under Extended Limitation

Bogus Purchase Addition Limited to Profit Element Only: ITAT Chennai

Section 148 Notice Held Invalid Due to Breach of Faceless Reassessment Rules

Section 68 Loan Addition Solely on Third-Party Statement Fails if no Independent AO Inquiry

ITAT Mumbai: Invalid Section 148 Notice Leads to Deletion of Tax Demand

Section 68 Addition Fails Without Proof of Actual Penny Stock Trades: ITAT Mumbai

Motor Car Disallowance Deleted as Ownership & Business Use Proved: ITAT Mumbai

Notice by Wrong Officer Invalid, ITAT Kolkata Set Aside Entire Assessment

Reassessment Quashed for Lack of Assessee-Specific Evidence in Penny Stock Case

Relevant Date for MAT Loss Set-Off Is Prior Year-End, Not Assessment Year-End
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.
