#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
Invalid 147 Reopening: Assessment Scrapped for Incorrect Assumption of Non-Filing
Income Tax
Income Tax
Insight Portal Alert Not Enough: Tribunal Holds Section 147 Invalid Without Independent Inquiry
Income Tax
Income Tax
Reopening Quashed for Wrong Section 151 Approval: Tribunal Finds Jurisdictional Defect After 3 Years
Income Tax
Income Tax
Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits
Income Tax
Income Tax
Reassessment Restored for Fair Hearing; Penalties u/s 271(1)(b) & 271(1)(c) Deleted
Income Tax
Income Tax
Joint Allottee, Old Payments, New Valuation: ITAT Remands s.56(2)(vii)(b) Addition for Fresh Examination
Income Tax
Income Tax
Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO
Income Tax
Income Tax
Section 148 Notice Quashed for Breach of Faceless Reassessment Rules
Income Tax
Income Tax
Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A
Income Tax
Income Tax
CIT(A) Dismissed Appeal for Non-Prosecution; ITAT Restores After Assessee Explains Missed Notice
Income Tax
Income Tax
Non-Speaking Order Struck Down – ITAT Sends Capital Gain Appeal Back to CIT(A)
Income Tax
Income Tax
Section 44AD on Govt Charges? ITAT Pune Remands Stamp Duty Facilitator Case
Income Tax
Income Tax
TOLA Can’t Extend Section 148 Timeline: Rajkot ITAT Quashes Reopening
Income Tax
Income Tax
JAO-Issued Reassessment Notices Quashed for Violating Faceless Scheme
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.
