#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
ITAT Rajkot Restricts Section 69A Cash Payment Addition to 10%, Directs Normal Taxation
Income Tax
Income Tax
Section 270A Penalty Unsustainable Merely Because Section 80GGC Deduction Was Disallowed: ITAT Ahmedabad
Income Tax
Income Tax
Omaxe Cash Payment Reassessment Quashed for Mechanical PCIT Approval: ITAT Agra
Income Tax
Income Tax
Mechanical Section 151 Approval Without Independent Application of Mind Invalid: ITAT Agra
Income Tax
Income Tax
Reassessment Quashed as PCIT Failed to Apply Mind While Granting Section 151 Sanction: ITAT Agra
Income Tax
Income Tax
Reassessment Quashed as Section 151 Approval Failed Application-of-Mind Test: ITAT Agra
Income Tax
Income Tax
Section 148 Notice Giving “Within 30 Days” Invalid; Reassessment Quashed: ITAT Mumbai
Income Tax
Income Tax
Business Succession Cannot Validate Reassessment Against Dissolved Firm: ITAT Amritsar
Income Tax
Income Tax
ITAT Raipur: No Section 144B Show-Cause Notice Makes Assessment Non-Est
Income Tax
Income Tax
Section 148 Notice Beyond Surviving Limitation Quashed: ITAT Raipur
Income Tax
Income Tax
Escaped Income Below ₹50 Lakh Invalidates Reassessment Beyond Three Years: Bombay HC
Income Tax
Income Tax
Affixture at Wrong Address Invalidates Section 148 Notice Service: ITAT Delhi
Income Tax
Income Tax
Section 148 Reopening for AY 2012-13 Time-Barred: ITAT Jaipur
Income Tax
Income Tax
Section 143(2) Notice Mandatory After Return Filed in Income Tax Reassessment: Patna 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.
