#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.

Co-op Society can claim Section 80P Deduction on Interest from Co-op Bank: ITAT Ahmedabad

ITAT Accepts Late Section 54F Claim, Directs AO to Verify & Grant Exemption

ITAT Imposes Costs on Non-Responsive Assessee, Directs CIT(A) to Conduct Fresh Hearing

Madras HC directed to challenge assessment and rectification order before CIT(A)

Reassessment u/s. 148 is invalid if based on borrowed satisfaction: ITAT Hyderabad

Section 148 Reopening unsustainable as material facts fully & truly disclosed: Madras HC

No jurisdictional error if Faceless Assessment Procedure prescribed followed: Patna HC

ITAT Orders Fresh Examination of ST Doctor’s Tax Exemption Claim U/S 10(26)

Correspondence with CA Does Not Justify Notices to Deceased Person: Bombay HC

Section 151A: JAO Lacks Jurisdiction to Issue Section 148 Income Tax Notices

Single Satisfaction Note under Section 153C for Multiple Years is invalid: Karnataka HC

Revision u/s. 263 based on audit objection impermissible: ITAT Chandigarh

ITAT Deletes ₹8.01 Crore Section 68 Addition on Penny Stock Transactions

ITAT Allows Appeal Delay, Directs Fresh Adjudication by AO Following SC Guidelines
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.
