#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.

Rajasthan HC Quashes Section 148 Notice as Time-Barred and Issued by JAO

ITAT Delhi Quashes Assessment for Invalid Section 148 Notice Issued by Non-Jurisdictional ITO

ITAT Mumbai Quashes Section 263 Revision Over Invalid Section 151 Sanction

Cash Balance Increase Alone Cannot Justify Income Addition: ITAT Indore

Ahmedabad ITAT Rejects Borrowed Satisfaction Challenge but Deletes Bogus LTCG Addition

Section 50C Proviso Not Retrospective for AY 2013-14: Ranchi ITAT

₹8.92 Lakh Agricultural Income from 20 Acres Reasonable: ITAT Ranchi

Ancestral Jewellery Found During Search Not Taxable When Evidence Rebuts Presumption: ITAT Kolkata

Section 148A(b) Notice Invalid for Lack of Seven Clear Days: ITAT Ranchi

CIT(A) Cannot Ignore Reopening Jurisdiction and Decide Wrong Grounds: ITAT Kolkata

Client’s VAT Payment Funds Not Unexplained Money u/s 69A: ITAT Nagpur

Vendor’s Non-Response Cannot Render Genuine Payment Bogus or Trigger Section 69C: ITAT Kolkata

ITAT Jaipur Upholds Section 263 Revision for Belated Section 80P Claim

ITAT Agra Quashes Reassessments on Limitation and Section 153C Jurisdiction
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.
