#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
Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material
Income Tax
Income Tax
Notice Under Section 148 Quashed for Reassessment Without Tangible Evidence
Income Tax
Income Tax
No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice
Income Tax
Income Tax
Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid
Income Tax
Income Tax
ITAT Upholds Genuine LTCG Claim Despite Alleged Accommodation Entries
Income Tax
Income Tax
Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored
Income Tax
Income Tax
Revenue’s Section 68 Challenge Rejected on Evidence and Repayment
Income Tax
Income Tax
Section 68 Addition Quashed for Violating Principles of Natural Justice
Income Tax
Income Tax
Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings
Income Tax
Income Tax
Uncorroborated 132(4) Statement Can’t Tax a Genuine Donation
Income Tax
Income Tax
Capital Gain Proven with Full Documentation; Section 69A/69C Additions Deleted
Income Tax
Income Tax
No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted
Income Tax
Income Tax
Severe Handicap, Wrong Advice Ex-Parte Orders – ITAT Restores Cash-Deposit Case to AO
Income Tax
Income Tax
Communication Gap in Faceless Regime: ITAT Sends Matter Back to CIT(A)
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.
