#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.

Rubber-Stamp Approval of 246 Assessments Struck Down by Delhi HC

Reopening Based Only on ACB Report: ITAT Quashes All 147 & 263 Orders

ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry

Appeal Cannot Be Dismissed Merely for Two PANs; ITAT Remands Case

“Bogus Purchases” Overruled: ITAT Prioritizes Commercial Reality

ITAT Mumbai Quashes Reopening of Assessment Without New Tangible Evidence

Addition for Unexplained Investment Without Adequate Inquiry not justified: ITAT Jabalpur

ITAT Remands Case After Penalty Confirmed for Inaccurate Income Reporting

ITAT Restores Rs. 1.86 Cr Addition for Fresh Review, Citing CIT(A)’s Unreasoned Order

ITAT Mumbai Nullifies Reassessment Due to Approval from PCIT Instead of PCCIT After 3 Years

ITAT Agra Restores Re-Assessment on ₹1.19 Crore Cash Deposits to AO for Fresh Hearing

Bogus Sales: CIT(A) Must Pass Speaking Order Even If Assessee Fails to Appear – ITAT Agra

Cash Deposits Already Covered Under Presumptive Income u/s 44AD – No 69A Addition

Entire Bogus Purchase Can’t Be Taxed – ITAT Restricts Addition to 5% Profit
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.
