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#Section 147

Latest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

5,636 articles
Income TaxSection 50C Addition Deleted: AO Cannot Ignore DVO Valuation Once Reference Is Made
Income Tax

Section 50C Addition Deleted: AO Cannot Ignore DVO Valuation Once Reference Is Made

CA Vijayakumar Shetty12 months ago
Income TaxReassessment Notice Issued by Wrong Authority – ITAT Quashes Entire 148 Proceedings Following P&H HC
Income Tax

Reassessment Notice Issued by Wrong Authority – ITAT Quashes Entire 148 Proceedings Following P&H HC

CA Vijayakumar Shetty12 months ago
Income TaxOn-Money Addition Reduced: Photocopy of Agreement Lacks Evidentiary Value for Taxation
Income Tax

On-Money Addition Reduced: Photocopy of Agreement Lacks Evidentiary Value for Taxation

CA Vijayakumar Shetty12 months ago
Income TaxITAT Ahmedabad directs AO to mandatorily refer to DVO when stamp duty value is disputed – Addition u/s 50C set aside
Income Tax

ITAT Ahmedabad directs AO to mandatorily refer to DVO when stamp duty value is disputed – Addition u/s 50C set aside

CA Vijayakumar Shetty12 months ago
Income TaxITAT Orders Fresh Adjudication due to non-receipt of notices & personal circumstances
Income Tax

ITAT Orders Fresh Adjudication due to non-receipt of notices & personal circumstances

CA Sandeep Kanoi12 months ago
Income TaxCIT(A) Misreads Jewellery Sale as Purchase: ITAT quashes Cash Deposit Addition
Income Tax

CIT(A) Misreads Jewellery Sale as Purchase: ITAT quashes Cash Deposit Addition

CA Sandeep Kanoi12 months ago
Income TaxNo Fair Hearing, No Valid Assessment – ITAT Backs Remand for Fresh Inquiry
Income Tax

No Fair Hearing, No Valid Assessment – ITAT Backs Remand for Fresh Inquiry

CA Vijayakumar Shetty12 months ago
Income TaxNo Property, No Proof, No Mind – ITAT Slams “Blind” 147 Reopening & Upholds Quash
Income Tax

No Property, No Proof, No Mind – ITAT Slams “Blind” 147 Reopening & Upholds Quash

CA Vijayakumar Shetty12 months ago
Income TaxAssessment Set Aside for Non-Issuance of Notice u/s 143(2)
Income Tax

Assessment Set Aside for Non-Issuance of Notice u/s 143(2)

CA Vijayakumar Shetty12 months ago
Income TaxSection 147 Reopening Validity: When Search Information Doesn’t Require Section 153C
Income Tax

Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C

CA Vijayakumar Shetty12 months ago
Income TaxITAT Quashes ₹42 Cr 153A Addition: No Incriminating Material Found During Search
Income Tax

ITAT Quashes ₹42 Cr 153A Addition: No Incriminating Material Found During Search

CA Sandeep Kanoi12 months ago
Income TaxTribunal Grants Final Opportunity to Non-Filer Before Upholding Reassessment
Income Tax

Tribunal Grants Final Opportunity to Non-Filer Before Upholding Reassessment

CA Sandeep Kanoi12 months ago
Income TaxITAT Jabalpur Restricts Addition to 12% Presumptive Interest on Cash Deposits
Income Tax

ITAT Jabalpur Restricts Addition to 12% Presumptive Interest on Cash Deposits

CA Sandeep Kanoi12 months ago
Income Tax₹15.55 Cr Unexplained Cash Addition: ITAT Remands Case Due to CIT(A) Ignoring Evidence
Income Tax

₹15.55 Cr Unexplained Cash Addition: ITAT Remands Case Due to CIT(A) Ignoring Evidence

CA Vijayakumar Shetty12 months ago

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.