#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.

Reassessment order u/s. 148A(d) beyond scope of notice is not sustainable: Delhi HC

Taxing addition at higher rate u/s. 115BBE for cash deposit during demonetization not tenable: ITAT Surat

Reassessment framed u/s. 147 invalid due to non-issuance of notice u/s. 143(2)

Fresh Information on Shell Companies Justifies Scrutiny Despite Prior Assessment

Bombay HC Quashes Reassessment U/S 147 for Change of Opinion & Review of assessment order

Reassessment proceedings based on incorrect information liable to be quashed

Assessments Can Be Reopened on Credible Escaped Income Information: Rajasthan HC

ITAT Kolkata Quashes Reassessment, Invalidates Mechanical Sanction After 4 Years

Providing less than 7 days to reply is against mandate of Section 148A(b): ITAT Raipur

Income Tax Writ disposed due to existence of alternative remedy: Madras HC

Calcutta HC granted liberty to respond to notice issued u/s. 148

ITAT Ahmedabad quashes Ex-Parte Order for Ignoring Objections to Mechanical Reopening

Assessment Order Violates Natural Justice Due to SOP u/s 144B Breach: Bombay HC

Section 148 Reopening based on incorrect facts & reasons is invalid: ITAT Delhi
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.
