#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
Amended Reassessment Provisions Cannot Reopen Years Already Barred Under Old Law
Income Tax
Income Tax
Successive Reassessment Notices Valid Under Same ‘Reasons to Believe’: Delhi HC
Income Tax
Income Tax
Full Section 54F Exemption Allowed for Joint Purchase Where Assessee Funded Entire Cost: ITAT Jaipur
Income Tax
Income Tax
Reassessment Proceedings Quashed for Ignoring Algorithm-Based Allocation Requirement
Income Tax
Income Tax
Ex-Parte Order Quashed Due to Illness Preventing Timely Compliance
Income Tax
Income Tax
Addition Deleted as Based Solely on Unverified Third-Party Information Without Evidence Linking Assessee
Income Tax
Income Tax
Assessment Quashed as Final Order Passed Beyond Section 153 Time Limit: ITAT Hyderabad
Income Tax
Income Tax
CIT(A) Order Set Aside as Advance Tax Requirement Misapplied in Loss Case
Income Tax
Income Tax
Reassessment Held Invalid Where No Addition Made on Recorded Reasons: ITAT Chennai
Income Tax
Income Tax
ITAT Mumbai Restores Ex-Parte Reassessment as Capital Gains Were Taxed in Director’s Hands Instead of Company
Income Tax
Income Tax
Reassessment Quashed as Mandatory Seven-Day Notice Was Not Granted
Income Tax
Income Tax
Foreign remittance from disclosed LTCG can’t be treated as unexplained: ITAT Ahmedabad
Income Tax
Income Tax
Telangana HC Quashed Reassessment Notices for Not Following Faceless Procedure
Income Tax
Income Tax
ITAT Chennai Declares Reassessment Notice Invalid for Violating Faceless Scheme
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.
