#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
Section 147 Bogus Purchase Addition Deleted; Tribunal Upholds GST Records
Income Tax
Income Tax
Fresh Hearing Granted After Ex-Parte NFAC Order Ignored Filed Documents
Income Tax
Income Tax
No Books, No Section 68: ITAT Deletes Entire Cash-Deposit Additions
Income Tax
Income Tax
Reopening Dies Twice: ITAT Hyderabad Quashes 148 Notice for Limitation Wrong Approval
Income Tax
Income Tax
ITAT Rajkot: Wrong Sanction & Late 148 Notice Void Reassessment
Income Tax
Income Tax
Portal Date vs Notice Date: ITAT Orders Fresh Hearing on Legality of Reassessment Notice
Income Tax
Income Tax
Reopening Quashed as Original Reason for 147 Fails – No Other Additions Can Survive
Income Tax
Income Tax
When AO Relies Blindly on Old Penny-Stock Data, Reopening Cannot Stand
Income Tax
Income Tax
JAO cannot issue Section 148 notices when faceless mechanism applies: AP HC
Income Tax
Income Tax
Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed
Income Tax
Income Tax
Under-Reporting Penalty- AO Didn’t Decide Form 68 in Time: ITAT Deletes 270A Penalty
Income Tax
Income Tax
Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals
Income Tax
Income Tax
ITAT Hyderabad Deletes ₹17.55 Lakh Penalty: No Under-Reporting in Accepted 148 Return
Income Tax
Income Tax
Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit
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.
