#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.

Reassessment proceedings upheld as AO has sufficient information to reopen the case

Addition u/s. 69A not sustained as bank account belongs to HUF of assessee

Tribunal Deletes ₹25 Lakh Bank Deposit Addition for Illiterate Agriculturist

Corpus Donation Already Taxed under IDS Cannot Be Taxed Again: ITAT Kolkata

Cash Deposits from Business Sales Can’t Be Taxed Again as Unexplained Money: ITAT Kolkata

Appeal Can’t Be Dismissed Mechanically u/s 249(4)(b) – ITAT Grants Assessee Fresh Opportunity

Non-Speaking Ex Parte Order Quashed – ITAT Rajkot Sends Back Case with Costs

Revision proceedings u/s. 263 set aside as AO already made proper enquiry and examination

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
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.
