#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.

Proportionate Method Applied to Partly Accept Agricultural Income

Section 263 Revision Quashed as Penny Stock LTCG Was Examined & AO Took Plausible View

Delay before CIT(A) not fatal: ITAT restores reassessment to AO for fresh adjudication

Reopening Beyond 4 Years Quashed for No Failure Allegation

Bogus LTCG Allegation Fails Due to Lack of Proof of Manipulation

Assessment barred by limitation as court order doesn’t contain any finding/ direction as contemplated u/s. 153(6)

ITAT Allows Additional Evidence in ₹1.11 Cr Cash Deposit Case of Widow

Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)

ITAT Delhi Quashes Reassessment Over Missing Section 143(2) Notice

No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action

Reassessment Quashed Due to Non-Compliance with Tribunal Directions

Accommodation Entry Allegation Rejected Due to Proper Documentation

Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition

Reassessment u/s. 148 quashed as name of petitioner doesn’t appear in seized material
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.
