#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
Assessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction
Income Tax
Income Tax
Exit Option Scheme EOS of State Bank of Travancore Not a Valid VRS Under Rule 2BA
Income Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: Delhi HC
Income Tax
Income Tax
CIT(A) Cannot Remand 147/144B Reassessments – Speaking Order Required
Income Tax
Income Tax
CIT(A) cannot travel beyond Reopening Reasons: ITAT Bangalore
Income Tax
Income Tax
Reopening u/s. 148 quashed as based on mechanical approval u/s. 151
Income Tax
Income Tax
Reopening u/s. 148 based on wrong facts is not sustainable: ITAT Chandigarh
Income Tax
Income Tax
No reassessment unless there was new tangible evidence found against assessee
Income Tax
Income Tax
Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed
Income Tax
Income Tax
Revision u/s. 263 initiated by CIT based on AO’s recommendation is not maintainable
Income Tax
Income Tax
No addition of cash deposits of ₹ 17.16 Lakh u/s 69A as demonetization deposits were valid until 31.12.2016
Income Tax
Income Tax
Reassessment Void for Approval from Incorrect Authority Beyond Three Years
Income Tax
Income Tax
Sufficient cause shown for not attending hearing before CIT(A): Matter restored back to CIT(A)
Income Tax
Income Tax
ITAT Delhi quashes reassessment for quoting repealed section & granting mechanical Approval
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.
