#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.

ITAT Pune Deletes ₹16.9 Lakh Section 69 Addition – Transaction Belonged to Earlier Year

ITAT Quashes Non-Speaking Ex-Parte CIT(A) Order, Directs De Novo Assessment

Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed

ITAT Pune Deletes Perquisite Addition Already Included in Director’s Salary

Reassessment held invalid as approval u/s. 151 granted in mechanical manner

Section 69A Addition Unsustainable When Sales Already Taxed: ITAT Ahmedabad

ITAT Delhi Quashes Reassessment for AY 2015-16 as Notice Issued Beyond Limitation Period

ITAT Pune Restricts Profit Estimation to 1.5% in Poultry Transporter’s Case

ITAT Restricts Section 56(2)(vii)(b) Addition to 50% for Joint Property Purchase

ITAT Orders Fresh Verification of Unexplained Russian Remittances in Alleged Over-Invoicing Case

Approval from PCIT Instead of PCCIT Invalidates Section 148 Notice: ITAT Pune

ITAT Delhi Upholds Deletion of ₹22.38 Cr Interest Disallowance – Advances Held Business-Driven

Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68

Mechanical Reopening Without Considering Reply Invalid: Delhi HC
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.
