#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
Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147
Income Tax
Income Tax
Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return
Income Tax
Income Tax
PAN Mismatch Triggers Reassessment Remand for Import Verification
Income Tax
Income Tax
Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
Income Tax
Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
Income Tax
Income Tax
Reopening Quashed for Lack of Disclosure Failure
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Income Tax
Income Tax
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
Income Tax
Income Tax
Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT
Income Tax
Income Tax
Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified
Income Tax
Income Tax
Section 148 Notices Held Defective for Post-April Issuance Despite March Dating
Income Tax
Income Tax
Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections
Income Tax
Income Tax
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
Income Tax
Income Tax
Reassessment Quashed for Pure Change of Opinion
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.
