#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
Bogus LTCG Allegation: ITAT Remands ₹2.28 Cr Addition as AO Failed to Independently Verify Evidence
Income Tax
Income Tax
Mere Suspicion Not Enough: ITAT Deletes LTCG Addition on Kushal Tradelink Shares for Lack of Concrete Proof
Income Tax
Income Tax
ITAT Hyderabad Condonation of Delay: Appeal Restored After NFAC Sent Notices to Wrong Email
Income Tax
Income Tax
Section 69A matter remanded back as additional evidences needs verification of lower authority
Income Tax
Income Tax
Reassessment Notice Quashed for Lack of Proper Sanction under Section 151
Income Tax
Income Tax
AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
Income Tax
Income Tax
Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
Income Tax
Income Tax
Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
Income Tax
Income Tax
ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A
Income Tax
Income Tax
ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
Income Tax
Income Tax
ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
Income Tax
Income Tax
Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
Income Tax
Income Tax
AO Accepted Agri Income in Next Year but Denied in Earlier Year Without Logic – ITAT Deletes Addition as CIT(A) Adopted “Whims & Fancies”!
Income Tax
Income Tax
ITAT Ahmedabad: Reassessment Annulled as Notice u/s 148 Issued Beyond Surviving Limitation Period — Invalid under Rajeev Bansal & TOLA Framework
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.
