#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.

Kerala HC Stays Recovery in Reassessment Case Pending Delay Condonation

Reassessment notice for AY 2016-17 issued on 15.04.2024 held invalid by Delhi HC

ITAT Ahmedabad Remands 26AS Mismatch Case to AO to Reconcile Difference

HC Upholds addition for paper company loan as Assessee Fails to Prove Genuineness

Share Sale to Alleged Shell Firms Not Accommodation Entry: ITAT Jaipur

ITAT Quashes Reassessment as No Addition on Original Issue & Allows 80P Deduction despite unfiled Return

Reassessment notice u/s. 148 quashed as approval from specified authority not obtained

Exemptions u/s. 11 and 12 denied in absence of valid registration u/s. 12A: ITAT Bangalore

Reopening u/s. 148 quashed as tantamount to change of opinion: ITAT Surat

Addition u/s. 153A not sustained in absence of incriminating material found during search

Deduction u/s. 80P(2) admissible to Regional Rural Banks: ITAT Chennai

₹3.65 Cr Cash Deposits: ITAT Finds No Live Link, Sends Case Back for Fresh Hearing

Ex-Parte Dismissal Set Aside: ITAT Kolkata Restores Appeal on Rs. 96.44 Lakh JDA Capital Gain Issue

No addition On mere Money Declaration by Builder Without Independent Evidence
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.
