#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
Revenue should investigate whether bogus transaction is tax planning or tax evasion: ITAT Raipur
Income Tax
Income Tax
ITAT Quashes Reassessment for Non-Compliance with GKN Drive Shaft Judgment
Income Tax
Income Tax
Proceedings initiated u/s. 148A/148 quashed as not being issued in faceless manner
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment due to violation of CBDT Instruction on jurisdiction
Income Tax
Income Tax
Bogus purchase addition restricted to extent of gross profit rate
Income Tax
Income Tax
Purchase of four shops and one room doesn’t qualify for exemption u/s. 54: ITAT Agra
Income Tax
Income Tax
Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench
Income Tax
Income Tax
Defective Section 151(2) sanction & non-disposal of objections: ITAT quashes Reassessment in on money Case
Income Tax
Income Tax
Mere change of opinion on already disclosed facts: Gujarat HC Quashes Reassessment Notice
Income Tax
Income Tax
Madras HC Quashes Reassessment for Change of Opinion
Income Tax
Income Tax
Addition based on non-service of notices set aside – Mumbai ITAT accepts source of property funds
Income Tax
Income Tax
Option money is capital receipt: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
Income Tax
Income Tax
Concluded assessments cannot be reopened merely based on suspicion: Delhi HC
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.
