#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.
Income Tax
Income Tax
Late by Days, Lost for Years: Time-Barred 148 Notice Quashed
Income Tax
Income Tax
Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
Income Tax
Income Tax
Reassessment Revived Due to Cash Deposits, But With ₹25,000 Cost
Income Tax
Income Tax
Entire Bank Credits Can’t Be Added Without Proper Opportunity
Income Tax
Income Tax
Entire Sale Value Can’t Be Added as Unexplained Cash Under 69A
Income Tax
Income Tax
Reassessment Quashed for Invalid Sanction Under Section 151(ii)
Income Tax
Income Tax
Vague Income Tax Department’s New E-Intimations: Information or Intimidation?
Income Tax
Income Tax
Addition Deleted Because Suspicion Cannot Substitute Proof in Penny-Stock Cases: ITAT Mumbai
Income Tax
Income Tax
Payer’s Expense Accepted, Payee Can’t Be Taxed Under Section 68
Income Tax
Income Tax
Reassessment Quashed for Relying on Wrong Person’s Transactions
Income Tax
Income Tax
Revised compounding guidelines dated 17.10.2024 cannot be given retrospective effect
Income Tax
Income Tax
Draft Reply Challenging Reopening Based on Photocopy Evidence
Income Tax
Income Tax
Post-2022 Reassessment Fails for Non-Compliance with Faceless Scheme
Income Tax
Income Tax
No Hearing, No Finality: ITAT Reopens Ex-Parte U/s 147 Order
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.
