#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
Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148
Income Tax
Income Tax
Retrospective Amendment Doesn’t Justify Reassessment Beyond Four Years
Income Tax
Income Tax
No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai
Income Tax
Income Tax
Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
Income Tax
Income Tax
Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
Income Tax
Income Tax
Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
Income Tax
Income Tax
Gujarat HC quashed Section 148 notice for failure to address objections
Income Tax
Income Tax
Assessee accountable for transactions by its power of attorney holder: Rajasthan HC
Income Tax
Income Tax
AO Cannot Add New Income if Reassessment not includes Originally Alleged Escaped Income
Income Tax
Income Tax
AO Cannot Reassess Other Income Without Assessing Initial Grounds: Calcutta HC
Income Tax
Income Tax
Reopening u/s. 147 based on communication without independent application of mind is invalid
Income Tax
Income Tax
Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
Income Tax
Income Tax
Addition u/s. 69A not sustainable as nature and source of cash deposits duly explained
Income Tax
Income Tax
Delay in issuing Section 143(2) Notice Renders Reassessment Invalid: Delhi 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.
