#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 Chennai Remands ₹6.16 Cr Cash Deposit addition Case for Fresh Adjudication

Calcutta HC Dismisses Writ on Reassessment Due to Delay and Alternative Remedy

Reopening Assessment for Bogus LTCG/STCG from Shell Company Valid: Calcutta HC

Hardship Compensation during Redevelopment is Non-Taxable Capital Receipt: ITAT Mumbai

ITAT Remands Case to CIT(A) for Fresh Adjudication Due to Lack of Proper Hearing

Unexplained Cash Deposits: Mumbai ITAT Upholds Addition for Assessee with Multiple PANs

Section 148A(d) Order passed without cogent or plausible reasons is invalid: HP HC

Unexplained Property Case Remanded: ITAT Orders Fresh Hearing

Delhi HC directs Larger Bench to decide retrospective applicability of provisions of section 149(1)(c)

Addition towards bogus capital gain sustained as price rise in share artificially manipulated

Only profit element embedded to cash deposited in bank should be brought to tax: ITAT Pune

Revision u/s. 263 not justified as plausible view taken by AO: ITAT Mumbai

Non-Compliance due to Overseas Employment & Family Care: ITAT Restores Case for Reassessment

ITAT Condones Appeal Delay Due to Taxpayer’s Illiteracy & Consultant’s Negligence
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.
