#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
ITAT Deletes Additions for Alleged Bogus Purchases & Unproved Unsecured Loans
Income Tax
Income Tax
Non-Faceless 148 Notice Rule of Law Prevails: JAO-Issued U/s 148 Notice Post-Scheme Declared Void
Income Tax
Income Tax
Reopening Collapses: 148 Notice by Jurisdictional AO After 29.03.2022 Held Void ab initio
Income Tax
Income Tax
Section 148 Notice by JAO After Faceless Regime? Chennai ITAT Quashes Both Reassessments
Income Tax
Income Tax
Faceless Assessment Scheme Mandatory for Section 148 Notices
Income Tax
Income Tax
No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation
Income Tax
Income Tax
Section 147 Reassessment Restored as CIT(A) Misread AO’s Findings
Income Tax
Income Tax
Legal Heir Not Individually Liable for Tax on Deceased’s Salary Arrears ITAT Agra
Income Tax
Income Tax
When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax
Income Tax
Tenant’s Purchases, Not Landlord’s: ITAT Dismisses Wrong Addition in Factory Lease Case
Income Tax
Income Tax
ITAT Deletes Rs. 63L Deemed ALV Addition: Real Rent Only Counts
Income Tax
Income Tax
High Court Dismisses Revenue Appeal: No Reassessment Without Incriminating Evidence
Income Tax
Income Tax
JAO Has No Jurisdiction – ITAT Quashes 148 Notice Issued Outside Faceless Scheme
Income Tax
Income Tax
Section 69 Addition Fails – RTGS Proof Defeats Excel-Based Cash Allegation
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.
