#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.

Addition u/s. 69A deleted as identity, genuineness and creditworthiness proved: ITAT Ahmedabad

PCIT Cannot Mandate Income Addition for Accommodation Entries Under Section 263: ITAT Ahmedabad

No Addition for Cash Deposit Due to Mere Non-Response by Borrower to Section 133(6) Notice

Assessment without Section 143(2) notice is unsustainable: ITAT Kolkata

ITAT Confirms Section 69 ₹4.1 Crore Addition for Unexplained Investment

ITAT remands Rs 4.73 Crore Capital Gains Disallowance Appeal to CIT(A)

ITAT Condoned Delay, Orders Fresh Adjudication in ₹47 Cr Tax Dispute & Penalty Case

Gujarat HC Upholds Reopening Based on DGCEI Information Indicating Sale Suppression

Reopening valid if AO Receives Prima Facie Bogus Transaction Info Post-Assessment

Addition u/s. 69A towards on-money transaction without any concrete evidence is deleted

Reassessment u/s. 148 without any tangible material is liable to be quashed

Section 263 proceedings Valid for Cryptic Reassessment Order: ITAT Mumbai

Challenge against order u/s 148A was not maintainable under Article 226 without exceptional grounds

ITAT Bangalore Quashes Reassessment Over Procedural Flaws in New Framework
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.
