#Section 147
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Income Tax
Income Tax
Reassessment dropped as tax paid on consolidated profit and hence no escapement of income
Income Tax
Income Tax
Section 147 Reopening Can’t Be Based Only on Cash Deposit Alerts
Income Tax
Income Tax
Section 50C Not Applicable to Transfer of Life Interest in Property
Income Tax
Income Tax
Wrong Authority Approval Invalidates Reopening Beyond Three Years
Income Tax
Income Tax
New Reassessment Law Overrides Old Limitation Extensions
Income Tax
Income Tax
Dumb Electronic Documents Cannot Create Taxable Investment
Income Tax
Income Tax
Reopening Notice by JAO Invalid After Faceless Scheme
Income Tax
Income Tax
Penalty Cannot Survive After Assessment Is Set Aside
Income Tax
Income Tax
Digital Illiteracy Held Valid Ground to Condon Appeal Delay
Income Tax
Income Tax
Section 148A and 148 Notices Quashed for Breach of Mandatory Faceless Procedure
Income Tax
Income Tax
Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)
Income Tax
Income Tax
NFAC Order Quashed for Casual and Non-Application of Mind
Income Tax
Income Tax
Limitation Runs From Statutory Reply Period, Not Actual Reply Date
Income Tax
Income Tax
Non-Compliance Alone Can’t Justify ₹12 Lakh Cash Addition
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.
