#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.

PAN Mismatch Is Not Enough: Tribunal Orders Verification Before Treating Bank Deposits as Unexplained

JAO Lacked Power Post-29.03.2022: ITAT Quashes 148 Notice & Entire Proceeding

ITAT Admits New Evidence, Sends Rs. 90 Lakh Addition Back to AO

Appeal Restored After 148-Day Delay Because CIT(A) Failed to Decide Merits

No Evidence, No Relief -Appeal Condoned but Case Lost: Tribunal Upholds 147/144 Additions

Bogus Research Donation Claim Disallowed After CBDT Finds Misuse

ITAT Sets Aside Ex-Parte NFAC Order, Remands ₹2.25 Cr Cash-Deposit Addition for Fresh Hearing

CIT(A) Cannot Dismiss in Limine: ITAT Restores Appeal for Decision u/s 250(6)

Appeal Restored After Clerical Error by Consultant Led to Wrong Delay Declaration

ITAT Upholds Principle of Natural Justice, Remands 69A Addition for Fresh Examination

ITAT Rejects Retraction of Voluntarily Conceded Income Under Section 153A

Faceless Means Faceless: JAO-Issued 148 Notice Invalid, Says ITAT Hyderabad

Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion

Benami Allegation Entangled – Double Taxing Same Investment Impermissible
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.
