#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.

ITAT Kolkata Deletes ₹1.59 Crore Bogus Sales/Paper Trading Addition

ITAT Pune Quashes Reassessment u/s 147, Says Search Cases Must Proceed u/s 153C

Order of Income Tax assessment without issuing DIN was void ab initio

Mechanical “Approved” Sanction Void – ₹8.11 Cr Additions Deleted by ITAT Delhi

ITAT Delhi Quashes Assessments Due to Invalid Section 153D Approval

AO’s Plausible View Cannot Be Replaced by PCIT’s Suspicion – ITAT Quashes Revision

Substance Over Suspicion – Borrowed Satisfaction on Client Code Modification Not Valid – ITAT Jaipur Quashes 147

Hotel Blue Moon Still Shines -Tribunal Annuls 147 Orders – Absence of 143(2) Fatal Despite ROI Filed

Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law

Reassessment Assessment Without Section 143(2) Notice is Invalid: ITAT Raipur

ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided

ITAT Delhi Upholds Reopening u/s 147 – GP on Cash Deposits Reduced to 4%

Joint Property Bought by Husband, Entirely His Investment: ITAT Deletes Addition in Wife’s Hands

ITAT Pune Deletes Disallowance for Salary & Partner Remuneration paid in Cash
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.
