#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
JAO Cannot Issue Section 148 Notice: P&H HC Strikes Down Section 147A
Income Tax
Income Tax
Section 147A Struck Down, JAO Notices Invalid: Jyoti Sareen (Punjab & Haryana HC)
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment for Section 148 Notice Issued on 1 April 2021
Income Tax
Income Tax
Reassessment Based on Change of Opinion Quashed After Scrutiny: Delhi HC
Income Tax
Income Tax
Section 148 notice giving shorter filing period invalid, ITAT Raipur quashes reassessment
Income Tax
Income Tax
Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT
Income Tax
Income Tax
Investigation Report Alone Cannot Sustain ₹2 Crore Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Deletes Rs 60 Lakh Marriage Expenditure Addition for Lack of Evidence
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for PCIT Approval Instead of PCCIT under Section 151
Income Tax
Income Tax
Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT
Income Tax
Income Tax
Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi
Income Tax
Income Tax
New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi
Income Tax
Income Tax
ITAT Condones 163-Day Delay and Remands Section 69A Assessment for Fresh Adjudication
Income Tax
Income Tax
CIT(A)-Decided Issue Cannot Be Revised Under Section 263: ITAT Mumbai
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.
