#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
ITAT Ahmedabad Condones Delay in Filing Appeals Due to Wrong Email Notices
Income Tax
Income Tax
Karnataka HC Quashes Non-Faceless Section 148A Reassessment Notices by Jurisdictional AO
Income Tax
Income Tax
Reassessment notice u/s. 148 without DIN is invalid and non-est
Income Tax
Income Tax
Time-Barred Reassessment Notices Quashed: Limitation Period Enforced
Income Tax
Income Tax
Reassessment on Illiquid Derivatives Set Aside as notice was time-barred
Income Tax
Income Tax
Notices Sent to Ex-Employee’s Email Invalid; Reassessment Set Aside
Income Tax
Income Tax
Loans received & repaid cannot be treated as accommodation entries: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment: Contradictory AO Reasons Void Proceedings
Income Tax
Income Tax
AO’s Apprehension Not Evidence – Section 50C Inapplicable to Leasehold; Reassessment on Change of Opinion Invalid
Income Tax
Income Tax
Delhi HC Upholds JAO Powers to issue reassessment notice Despite Faceless Scheme
Income Tax
Income Tax
No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC
Income Tax
Income Tax
Conflicting HC Rulings: ITAT Adopts Assessee-Friendly View on Section 115BBE
Income Tax
Income Tax
No Reassessment for 2015–16 If Notice Issued on or After 1st April 2021: Karnataka HC
Income Tax
Income Tax
Time-Barred Section 148 Notice Nullifies 263 Revision: ITAT Mumbai Quashes PCIT’s Order
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.
