#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.

AIR Additions Without Disclosure Invalid; Assessment Remanded for Fresh Hearing

Reassessment Orders Quashed for Notices Issued to Deceased Assessee

Reopening Quashed—AO Recorded Wrong Facts, Wrong Amounts & Even Wrong Name;

Karnataka HC Quashes Reassessment Notices Issued Beyond Section 151A Scope

75-Day Delay Condoned as Assessee Relied on Negligent Consultant; 144 Order Restored

Entire ₹11 Lakh Cash Deposit Addition Deleted on Full Explanation

Reassessment Declared Void as AO Skipped Mandatory Section 143(2) Notice

LTCG not Triggered Without Registered JDA & Statutory Approvals: ITAT Visakhapatnam

ITAT Remands CIT(A) Order for Non-Speaking Decision on 54/54F & Net Consideration

ITAT Restores Appeal After NFAC Rejected Rectification Due to Portal Visibility Error

Loans Repaid – Section 68 Cannot Apply: ITAT Kolkata

ITAT Orders AO to Examine Additional Section 54B Claim Omitted in Return

Reopening Quashed – Reasons Based on Wrong Facts Mechanical 151 Approval; Rule-27 Legal Ground Allowed

Commission Rationalised to 0.40% on Sales/Purchases & 0.50% on Loans by ITAT Mumbai
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.
