#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.
Income Tax
Income Tax
ITAT Quashes Section 147 Proceedings for Incorrect Presumption of Facts
Corporate Law
Corporate Law
Re-opening u/s. 147 quashed as not based on tangible material: Madras HC
Income Tax
Income Tax
Change of Opinion without New Material: ITAT Raipur Quashes Reassessment
Income Tax
Income Tax
Addition of income which has escaped assessment sustained even if not specifically mentioned in re-opening order
Income Tax
Income Tax
Notice not stating specific limb of Sec. 271(1)(c) cannot be sustained: ITAT Raipur
Income Tax
Income Tax
Section 147/148 Proceedings Not Permissible During Pendency of Section 154 Proceedings: SC
Income Tax
Income Tax
Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable
Income Tax
Income Tax
Reassessment Under Section 147 Invalid When Based on Search Findings
Income Tax
Income Tax
Mechanical Approval with Vague and Scanty Reasons is invalid: ITAT Kolkata
Income Tax
Income Tax
Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice
Income Tax
Income Tax
ITAT Quashes Unjustified Addition, Orders Refund & Action Against AO
Income Tax
Income Tax
Income Tax Section 263 Order Cannot Be Construed as Closed Remand: Kerala HC
Income Tax
Income Tax
ITAT Surat condones appeal delay due to non-service of assessment order
Income Tax
Income Tax
Reassessment Beyond Four Years: Failure to Disclose Material Facts is Essential – Bombay HC
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.
