#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.

ITAT Restores Cash Deposit Case Due to Unexamined Debits & Additional Evidence

ITAT Patna Restores Ex-Parte Case to AO for Fresh Hearing

Income from revocable trust was taxable in settlor’s hands and not in hands of Trust

Reopening of Assessment for AY 2015-16 Quashed by ITAT Kolkata

Calcutta HC Dismisses Reassessment Order Challenge, Cites Alternative Remedy

Assessment order on surrendered PAN constituted justifiable cause- ITAT Condones 607-Day Delay

Mistake of not filing Form 67 is rectifiable: Writ disposed as alternate remedy available

Tribunal to Assessee: No new claims in 147 or Section 154 proceedings

Failure to file return u/s. 139(1) doesn’t constitute under-reporting within section 270A(2)(b): Penalty deleted

Assessment Quashed: NFAC Lacked Jurisdiction Prior to 29.03.2022, Holds ITAT Kolkata

ITAT Chennai Quashes Reassessment which was Based on mere Audit Objection

Addition towards unexplained out of books cash transaction without cogent evidence cannot be sustained

Double taxation is prohibited hence extraordinary jurisdiction under Article 226 and 227 invoked

Reassessment notice quashed as faceless procedure not followed
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.
