#Section 147
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Income Tax
Income Tax
Assessment Set Aside for Non-Issuance of Notice u/s 143(2)
Income Tax
Income Tax
Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C
Income Tax
Income Tax
ITAT Quashes ₹42 Cr 153A Addition: No Incriminating Material Found During Search
Income Tax
Income Tax
Tribunal Grants Final Opportunity to Non-Filer Before Upholding Reassessment
Income Tax
Income Tax
ITAT Jabalpur Restricts Addition to 12% Presumptive Interest on Cash Deposits
Income Tax
Income Tax
₹15.55 Cr Unexplained Cash Addition: ITAT Remands Case Due to CIT(A) Ignoring Evidence
Goods and Services Tax
Goods and Services Tax
Addition Based Only on GST Data Invalid – 153C Notice Quashed – No Incriminating Material
Income Tax
Income Tax
No Tax on Notional Keyman Policy Value – ITAT Deletes Addition on Unrealised Surrender Value
Income Tax
Income Tax
ITAT Kolkata Deletes Section 69A Rs. 11 Lakh Addition on Accommodation Entry
Income Tax
Income Tax
Sand Purchase Price Reduced: Reason AO Cannot Rely on Partner’s Confession Alone for Inflated Rate
Income Tax
Income Tax
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Income Tax
Income Tax
Time-Barred Notice, No Evidence, MAT Higher – ITAT Quashes Reopening & Wipes Out ₹25 Cr Addition
Income Tax
Income Tax
ITAT Quashes 4 Years of Assessments: Mechanical Sanction and Vague Reasons Vitiate Jurisdiction
Income Tax
Income Tax
No Exempt Gain, Only Genuine Loss – ITAT Rejects Penny Stock Allegation Allows ₹26.13L Business Loss
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.
