#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
Reassessment Quashed: Approval for Notice Beyond 3 Years Must Be PCCIT, Not PCIT
Income Tax
Income Tax
Search Assessment Barred: Limitation Period Starts When AO Gets Seized Papers
Income Tax
Income Tax
ITAT Delhi Deletes Penalty for Non-Compliance Where Notice Not Served on NRI
Income Tax
Income Tax
Revised Return After Detection Not Voluntary – ITAT Upholds 200% Misreporting Penalty
Income Tax
Income Tax
Penny Stock Gains Upheld as Genuine – ITAT Quashes Reopening for Lack of Fresh Material
Income Tax
Income Tax
ITAT Mumbai Quashes 263 Orders: No Incriminating Material to Revisit 80IC Claim U/s. 153A
Income Tax
Income Tax
₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
Income Tax
Income Tax
AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi
Income Tax
Income Tax
Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained
Income Tax
Income Tax
Reopening u/s. 147 justified as third party statement is substantiated with tangible material
Income Tax
Income Tax
Reopening Beyond Four Years Invalid as Non-Filing of Form 3CL Not Material Non-Disclosure
Income Tax
Income Tax
Cash Deposit Addition Invalid When Source Is Fully Explained with Documentary Proof
Income Tax
Income Tax
ITAT Deletes Interest Disallowance After Revenue Accepts Loan Genuineness
Income Tax
Income Tax
Faceless Regime Prevails: Reassessment by Jurisdictional AO Held Void
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.
