#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
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
Income Tax
Income Tax
No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
Income Tax
Income Tax
Full Sale Consideration Taxed as STCG – ITAT Remands Case for Merits-Based Adjudication
Income Tax
Income Tax
CPC Exceeded Powers: Section 143(1) Adjustment on Insurance Policy Quashed
Income Tax
Income Tax
Reassessment Notices by Faceless Officers Not Illegal: Delhi HC
Income Tax
Income Tax
Invalid Reassessment Notice by JAO Renders 263 Revision Non-Est: ITAT Chennai
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without New Evidence: ITAT Chennai
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.
