#Section 147
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Income Tax
Income Tax
AO Ignored Existing Section 143(3) Assessment—Reopening After 4 Years Quashed: ITAT Mumbai
Income Tax
Income Tax
Delayed Supply of Reopening Reasons and Undecided Objections Vitiate Reassessment: ITAT Mumbai
Income Tax
Income Tax
Section 148 Notice Issued to Deceased Assessee Is Void Ab Initio: ITAT Chennai
Income Tax
Income Tax
Toll Collection Right Under NHAI Concession Is Depreciable Intangible Asset: ITAT Mumbai
Income Tax
Income Tax
Return Filed Only After Section 148 Notice Does Not Make Section 270A Penalty Automatic: ITAT Mumbai
Income Tax
Income Tax
Reopening Challenge Requires Reasoned Decision; ₹2.94 Crore Addition Remanded: ITAT Mumbai
Income Tax
Income Tax
Penalty Cannot Shift From Section 271AAC to Section 271(1)(c): ITAT Mumbai
Income Tax
Income Tax
Two Property Documents Cannot Be Treated as Two Purchases of Same Flat: ITAT Mumbai
Income Tax
Income Tax
Section 292BB Cannot Cure Unproved Section 143(2) Notice: ITAT Mumbai
Income Tax
Income Tax
Wrong Authority Approved Reopening; Section 263 Could Not Repair It
Income Tax
Income Tax
CIT(A) Cannot Direct Reopening of Another Year: ITAT Rajkot Quashes Addition
Income Tax
Income Tax
Vivad Se Vishwas Did Not Cover Separate Reassessment Addition: ITAT Mumbai
Income Tax
Income Tax
Fresh Assessment After CIT(A)’s Directions: Can Assessee Appeal Straight to ITAT?
Income Tax
Income Tax
Bogus Purchase Addition Cut from 12.5% to 5%: Mumbai ITAT Follows Trader’s Own Earlier Year
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.
