#Section 147
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Tribunal Rejects Reopening Triggered by Irrelevant Information

Section 69A Cash Deposit Dispute Reopened Due to Missing Agriculture Evidence

No Return, Ex-Parte Heavy U/s 69A Addition – But Lack of Hearing Saves Assessee at ITAT

AO Cannot Blow Hot & Cold—TDR Allowed; Penalty Deleted; Interest Disallowance Gone

Assessment Quashed Due to Unsigned Notices Under Sections 148/148A

CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing

ITAT Orders Fresh Inquiry After Assessee Fails to Produce Proof Against ₹1 Cr Section 68 Addition

Reassessment Declared Invalid Due to Non-Issuance of Mandatory 143(2) Notice

FDR Addition Remanded Because AO Failed to Verify Bank Records

Rs. 5.33 Lakh Mistaken as ₹5.33 Crore: ITAT Rescues Illiterate Villager from Wrong U/s 69A Addition

Reopening Quashed- JAO’s 148 After 29.03.2022 Invalid – Faceless Scheme is Mandatory

Section 148 Notice By JAO Post-Faceless Scheme Vitiates Reassessment

Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects

JAO-Issued 148 Notice After 29.03.2022 Held Invalid: Entire Reassessment Quashed- Chennai ITAT
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.
