#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.

Cash Deposits Alone Create Reason to Suspect; Inquiry Needed for Reason to Believe

Reassessment Additions: ITAT dismisses Appeal as Assessee Opt for Vivad Se Vishwas

Taxpayer Fined ₹10,000 for Absence, Gift & Gold Sale Case Sent Back to CIT(A)

Lack of India PE Evidence: Delhi HC Quashes Income Tax Reassessment

No reassessment proceedings as the limitation period u/s 149 was expired

Section 12AA Benefit Applies Retrospectively if Assessment Pending on Registration Date

ITAT Sets Aside Penalty Proceedings to AO, Directs Revisit Post De Novo Assessment

ITAT Restores Validity of Section 148 Notice and Cash Deposit Additions to CIT(A)

ITAT Kolkata Dismisses Tax Appeal Below ₹60 Lakh Tax Effect

Section 68 Additions Fail if Creditor’s Identity, Creditworthiness & Genuineness Proven

Reassessment Set Aside as JCIT cannot Sanction Notice After 4 Years: Delhi HC

Capital Gain Taxability Under Section 50C: Execution vs. Sale Deed Registration date

Section 69A Addition Invalid Without Cross-Examination & Corroborative Evidence

Reassessment notice u/s. 148 quashed as approval prescribed under amended section 151 not obtained
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.
