#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 Jaipur deletes School Fee Addition; Mere Survey Statement Weak Evidence

Reassessment Without Furnishing Reasons Invalid: ITAT Mumbai

Assessee should file a return and then seek reasons for reopening: Madras HC

ITAT Ahmedabad orders Fresh Assessment on FD Interest from Land Compensation

Filing of cross objection before High Court is not maintainable

Addition u/s. 68 based on suspicion and presumptions not sustainable: ITAT Surat

Madras HC directed continuation of stay till disposal of appeal before Appellate Authority

AO Cannot Add Income on New Grounds if Original Grounds Fail: ITAT Jaipur

ITAT Jaipur Remands Capital Gains Case to AO for Fresh Review

Anonymous Donations to Sai Baba Sansthan Trust Not Taxable Under Section 115BBC: ITAT Mumbai

Non-issuance of Section 143(2) notice invalids Section 143(3) Scrutiny Assessment: ITAT Raipur

Section Addition needs to be allocated between joint beneficial owners: ITAT Raipur

Reassessment u/s. 147 based on change of opinion without any fresh material not sustainable

Reassessment quashed as it was based on information fully examined during earlier reassessment
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.
