#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.

Mumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval

Reassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai

IBC Resolution Plan Extinguishes Unclaimed Tax Reassessment, ITAT Mumbai Holds

ITAT Delhi Deletes Section 56(2)(viib) Share Premium Addition Based on DCF Valuation

ITAT Mumbai Deletes Four Penalties Where Department Issued PAN in Wrong Status

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

ITAT Mumbai Upholds Reinsurance Deduction & 60% Software Depreciation for Insurer

Salary TDS May Eliminate Section 249(4)(b) Advance-Tax Requirement: ITAT Visakhapatnam

ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval, Penalty Deleted

ITAT Varanasi Remands ₹1.04 Crore Cash Deposit Addition After Revised SFT

Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC

JAO Cannot Issue Section 148 Notice: P&H HC Strikes Down Section 147A

Section 147A Struck Down, JAO Notices Invalid: Jyoti Sareen (Punjab & Haryana HC)

ITAT Hyderabad Quashes Reassessment for Section 148 Notice Issued on 1 April 2021
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.
