#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
AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
Income Tax
Income Tax
ITAT Remands Unexplained Cash Addition Case for Fresh Verification for Failure to Verify Evidence
Income Tax
Income Tax
Reassessment Notices Quashed as Beyond Scope of Section 151A: Karnataka HC
Income Tax
Income Tax
Reassessment under Section 153A Invalid Without Incriminating Material: Karnataka HC
Income Tax
Income Tax
Reopening Invalid If Section 148 Notice Issued Before Formal Sanction: ITAT Kolkata
Income Tax
Income Tax
Mechanical Acceptance of Return: ITAT Upholds Section Revision in Liquor Trader’s Case
Income Tax
Income Tax
Addition on Alleged Inflated Purchases Based Solely on Third-party Data Deleted
Income Tax
Income Tax
Bogus Sales Profit Addition Remanded: CIT(A) Failed to Pass Speaking Order
Income Tax
Income Tax
Appeal Delay Condoned: Accountant’s Email Error Caused Non-Compliance
Income Tax
Income Tax
Reassessment Invalid for Change of Opinion on 54F Claim – ITAT Quashes ₹1.63 Cr LTCG Addition
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued Before Mandatory Approval
Income Tax
Income Tax
On-Money Addition Reduced by 70% as Only Profit Element is Taxable: ITAT Rajkot
Income Tax
Income Tax
Addition on “peak purchase” was restricted to differential margin between declared and benchmark profit in Rice Trading Case
Income Tax
Income Tax
Delay in filing appeal condoned as plausible and sufficient cause shown
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.
