#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.

IPO Financing Explains Source of Investment: ITAT Remands Section 69 Addition for Verification

NRE Salary Credits Not Unexplained U/s 69A Without Contradictory Evidence: ITAT Pune

Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot

₹4.70 Crore Bank Deposits Remanded for Fresh Examination by ITAT Hyderabad

ITAT Nagpur Allows Section 54F Deduction Where Company Property Was Not Assessee’s Own

No TDS U/s 194C on Freight in Cement Purchase: ITAT Nagpur

Section 80GGC Deduction Cannot Be Denied for Political Party’s Misconduct: ITAT Rajkot

ITAT Surat Deletes Penny-Stock Addition for Lack of Evidence Linking Assessee to Price Manipulation

Family Diary Entry Alone Can’t Prove Unexplained Expenditure: ITAT Ahmedabad

Section 148 Notice Issued Beyond Two-Day Surviving Limitation Quashed: ITAT Rajkot

ITAT Bars CIT(A) from Dismissing Appeal for Non-Prosecution, Orders Merits Adjudication

Section 148 Notice Invalid Where Section 151 Approval Came From Wrong Authority: ITAT Amritsar

Section 68 Can’t Apply Without Actual Credit in Assessee’s Books: ITAT Ahmedabad

A Notice to the Dead Cannot Bring Reassessment to Life: Chennai ITAT
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.
