#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 Delhi quashes reassessment order as Section 148 notice sent to wrong email ID

ITAT Jaipur Remands Capital Gains Case to AO for Fresh Hearing

Perfunctory or mechanical approvals under Section 151 are invalid: ITAT Delhi

Reassessment Void as Reopening Initiated by Officer Without Jurisdiction: ITAT Delhi

Reopening based on incorrect fact understanding is unsustainable: ITAT Mumbai

No addition sustains if addition based on which reasons recorded for reopening got deleted

Section 151A effective from 29.03.2022; jurisdiction under faceless assessment scheme not applicable prior

TDS credit as reflected in Form 26AS is allowable: ITAT Raipur

ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Order passed by CIT(A) without considering adjournment request not tenable: ITAT Raipur

Tax Consultant Change: ITAT Accepts Late Appeal

ITAT Pune Sends Capital Gains Assessment Back to AO in Development Agreement Dispute

Mechanical Approval and Erroneous Facts: ITAT quashes Reassessment

ITAT Accepts Evidence for Joint Agricultural Income; Sets Aside Additions
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.
