#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.

Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation

Reassessment against deceased assessee sustained as department not informed about death

Reassessment Quashed as Notice Was Not Served on Registered Email

JAO lacked jurisdiction to reopen assessments after 29.03.2022: Telangana HC

Cash-Basis Professional Can’t Be Taxed on Mere 26AS Entries; ITAT Deletes Addition

ITAT Rejects Revenue’s Addition Based Only on Third-Party Statement

Ex-Parte Capital Gains Assessment Set Aside for Land Sale Dispute

Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)

Bogus Political Donations: ITAT Ahmedabad denies Section 80GGC Deduction

Rajasthan HC: Reassessment Quashed as Section 148 Notice Issued by JAO

Reopening Beyond Four-Year Limit Invalid if Original Assessment Fully Disclosed Facts

ITAT Bangalore Upholds Tax on Waived Trade Liabilities and Unexplained Purchases

Section 148 Notice Quashed for Breach of Faceless Reassessment Requirement

ITAT Rules Employer Advances Cannot Be Treated as Unexplained Money Without Verification
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.
