#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.

Loan routed through banking channels & repaid with interest & TDS – Section 69A Addition deleted

Mumbai ITAT Deletes ₹7 Lakh Section 69 Addition for Non-Resident Assessee

ITAT Nagpur Quashes PCIT’s 263 Revision: Protective Addition Cannot Be Substituted

Reassessment u/s. 148 on same ground already considered by AO cannot be sustained

ITAT Mumbai Restores Bogus Purchase Case – CIT(A) Erred by Denying AO Opportunity

Income Tax Section 148A vs. Section 135A

Genuine Loan vs Alleged Accommodation Entry: Addition deleted, Reopening Valid

Gujarat HC Quashes Income Tax reassessment for Ignoring Taxpayer Submissions

ITAT Ahmedabad Condones Delay in Filing Appeals Due to Wrong Email Notices

Karnataka HC Quashes Non-Faceless Section 148A Reassessment Notices by Jurisdictional AO

Reassessment notice u/s. 148 without DIN is invalid and non-est

Time-Barred Reassessment Notices Quashed: Limitation Period Enforced

Reassessment on Illiquid Derivatives Set Aside as notice was time-barred

Notices Sent to Ex-Employee’s Email Invalid; Reassessment Set Aside
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.
