#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
Invalid Reassessment Cannot Support Section 263 Revision: ITAT Cuttack
Income Tax
Income Tax
Full Disclosure Bars Reassessment Beyond Four Years on Change of Opinion: Bombay HC
Income Tax
Income Tax
Notice Pasted on an Unidentified Locked Room: ₹1.46 Crore Reassessment Quashed
Income Tax
Income Tax
One Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed
Income Tax
Income Tax
Portal Upload Alone Cannot Establish Issue of Section 148 Notice: ITAT Bangalore
Income Tax
Income Tax
Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai
Income Tax
Income Tax
Reassessment Based on Another Person’s NSEL Data Quashed: ITAT Mumbai
Income Tax
Income Tax
Salary and Capital Gains Claims Require Fresh Verification: ITAT Bangalore Orders Remand
Income Tax
Income Tax
Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148
Income Tax
Income Tax
ITAT Visakhapatnam Quashes Section 148 Notices Sanctioned by Wrong Authority
Income Tax
Income Tax
A Joint Bank Account Does Not Create an AOP: ITAT Quashes Assessment on Village Collections
Income Tax
Income Tax
Reopened for a Car, Taxed for Cash Deposits: Karnataka Precedent Keeps Reassessment Alive
Income Tax
Income Tax
Cash Seized During Elections, but Which Balance Sheet Entries Could Be Taxed?
Income Tax
Income Tax
Section 148 Notice Quashed Where Same Transaction Was Examined in Scrutiny: Delhi HC
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.
