#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
Exemption Under Section 54F Allowed for Multiple Flats by Madras HC
Income Tax
Income Tax
No Firm, No Assessment: ITAT Mumbai Strikes Down 147 on Dissolved Partnership
Income Tax
Income Tax
No Section 270A Penalty When Cess Claim Made in Good Faith and Withdrawn Post-Amendment
Income Tax
Income Tax
Assessment Reopening Quashed Due to Defective Reasons and Roving Inquiry
Income Tax
Income Tax
Time-Barred Notices Under Section 148 Lead to Quashing of Assessments
Income Tax
Income Tax
AO’s Purchase + Sale Formula Rejected: Reassessment Sent Back for Proper Inquiry
Income Tax
Income Tax
ITAT Rules 148 Notice Void Due to Wrong Authority’s Approval in Reopening After 4 Years
Income Tax
Income Tax
Jurisdictional Misfire -Wrong Sanction Sinks Reopening: PCIT Approval Not Enough Beyond 3 Years
Income Tax
Income Tax
No LTCG Claim, No Penny-Stock Benefit: ITAT Mumbai Deletes Addition & Allows Appeal
Income Tax
Income Tax
Bogus Purchases from Five Hawala Suppliers: ITAT Delhi Restricts Profit Estimation to 8%
Income Tax
Income Tax
Double Taxation Not Permitted: ITAT Mumbai Deletes 2% Estimated Profit Added in Hands of Partnership Firm
Income Tax
Income Tax
Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment
Income Tax
Income Tax
Notice by Jurisdictional AO, Assessment by NFAC Held Invalid: ITAT Quashes Entire 147 Proceedings
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment as Notice Issued by Non-Jurisdictional AO
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.
