#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.

PCIT can Review Bogus LTCG Assessment pending before CIT(A) ITAT Delhi

Bogus Purchases Allegation Unexamined- ITAT Orders De Novo Adjudication

AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted

Vague Penalty Notices Without Specified Limb Are Invalid in Law: ITAT Delhi

Reopening Beyond Four Years Without Alleging Assessee’s Failure Is Void

Section 148 Notice Issued to Dead Person is Null & Void: Bombay HC

Reassessment merely on DVO Report without AO’s Independent Inquiry was Invalid

Reassessment on Same Issue Invalid: Delhi HC Sends Case Back to AO for Fresh Consideration

ITAT Mumbai Restricts Bogus Diamond Purchase Addition to 3%, Upholds Consistency Principle

Gujarat HC Upholds Reassessment Based on Bogus Entry Information

Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi

Loan Received, Interest Paid, Loan Repaid — ITAT Deletes Entire ₹50 Lakh Section 68 Addition

ITAT Sets Aside ₹2.47 Crore Addition Due to Non-Consideration of Additional Evidence

Non-Completion of Project Doesn’t Nullify Land Transfer for Capital Gains: ITAT Cochin
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.
