#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
Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty
Income Tax
Income Tax
Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Income Tax
Income Tax
Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149
Income Tax
Income Tax
Gujarat HC Quashes Time-Barred Section 148 Notice Post-TOLA
Income Tax
Income Tax
Tribunal Allows Appeal After Finding Delay Not a Valid Ground for Dismissal by CIT(A)
Income Tax
Income Tax
Reassessment Quashed for Issuing Section 148 Notice Through Wrong Authority
Income Tax
Income Tax
Reassessment Quashed for Being Passed on a Struck-Off Company
Income Tax
Income Tax
Section 148 notice issued by a JAO instead of FAO is without jurisdiction: ITAT Chandigarh
Income Tax
Income Tax
Reassessment post full and true disclosure results into mere change of opinion hence not sustained
Income Tax
Income Tax
Rajasthan HC Quashes Reassessment Notice Issued by JAO Due to Faceless Regime Requirements
Income Tax
Income Tax
Reassessment Quashed for Wrong Sanction: Notice Issued Without Mandatory PCCIT Approval
Income Tax
Income Tax
ITAT Allows Full Addition After Purchases Held Bogus: 8% Estimation Rejected
Income Tax
Income Tax
Notional Turnover ≠ Real Income: ITAT Sends F&O Estimate Back for Fresh Look
Income Tax
Income Tax
ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time
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.
