#Section 147
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Income Tax
Income Tax
ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
Income Tax
Income Tax
Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years
Income Tax
Income Tax
Section 148 on Dead Person: ITAT Quashes Reopening & Entire Assessment as Void
Income Tax
Income Tax
Delay Condoned & Ex-Parte NFAC Order Quashed: ITAT Sends Appeal Back
Income Tax
Income Tax
Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)
Income Tax
Income Tax
ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
Income Tax
Income Tax
Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action
Income Tax
Income Tax
Section 148 Notice Without Jurisdiction Renders 263 Unsustainable
Income Tax
Income Tax
193-Day Delay Condoned: ITAT Says Don’t Deny Merits to Rural Assessee
Income Tax
Income Tax
ITAT Quashes ₹1 Cr Addition Under Section 148 on Penny Stock LTCG
Income Tax
Income Tax
CIT(A) Cannot Hide Behind PCIT’s 263 Order – Independent Application of Mind Mandatory
Income Tax
Income Tax
No Inquiry, No Jurisdiction: PCIT Revision Under Section 263 Invalid
Income Tax
Income Tax
Bogus Purchases: Only 2% Profit Taxable Due to Accepted Sale
Income Tax
Income Tax
Addition Set Aside Because Crypto Trades Cannot Be Assumed Without Bank Evidence
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.
