#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
No addition u/s. 43CA as difference between sale price and DVO valuation within tolerance band
Income Tax
Income Tax
Additions Based on Bank Credits Without Verification Unjustified – CIT(A)’s Factual Findings Upheld
Income Tax
Income Tax
No Capital Gains Tax on JDA Execution Until Land Possession Is Handed Over
Income Tax
Income Tax
Reassessment Set Aside for Fresh Hearing – Assessee Can Challenge Validity of Notice u/s 148 in Subsequent Proceedings: ITAT Hyderabad
Income Tax
Income Tax
ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds
Income Tax
Income Tax
No hearing, no justice – ITAT Pune remands ex-parte CIT(A) order for fresh adjudication
Income Tax
Income Tax
When no addition on reopening issue, entire 147 proceeding falls JAO had no jurisdiction post-Faceless Scheme
Income Tax
Income Tax
Faceless means faceless – ITAT Hyderabad quashes reassessment by local AO as void- JAO had no power post-2022 Scheme
Income Tax
Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
Income Tax
Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
Income Tax
Income Tax
No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law
Income Tax
Income Tax
Reopening u/s 147 quashed – AO’s “fishing enquiry” to investigate offshore receipts not valid formation of belief- Reassessment void where AO reopens only to verify PE/offshore claims
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
ITAT Rajkot Upholds ₹3.99 Crore Addition u/s 56(2)(viib) – Rejects DCF Valuation as Defective & Unsubstantiated
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.
