#Section 147
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ITAT Delhi Deleted Cash Addition as On-Money Allegation Lacked Evidence

Income Tax Reassessment Quashed for Lack of Proper Sanction: ITAT Kolkata

Accommodation Entry Case: ITAT Reduces Commission Rate to 1%

ITAT Visakhapatnam Quashed Reassessment for Being Passed on Deceased Assessee

Assessment Framed on Deceased Assessee Is Void Ab Initio

Reassessment Quashed for Ignoring Objections to Reopening

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C

Section 69C Addition Restricted to Estimated Profit of Small Trader

Addition Set Aside for Lack of Cross-Examination Opportunity

Reassessment Quashed for Wrong Approval Under Section 151

Reopening Quashed for Non-Supply of Material Relied Upon in Reasons

Accommodation Entry Allegation Rejected for Want of Proof

Section 69 Addition Quashed Because Housing Loan Explained Source

Reopening Quashed for Mechanical “Bogus Sub-Contractor” Reasons
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.
