#Section 147
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Income Tax
Income Tax
JAO can issue Section 148 notice after Section 132 search: Gujarat HC
Income Tax
Income Tax
100% Disallowance of Bogus Purchases Mandated when source not explained: Bombay HC
Income Tax
Income Tax
ITAT Delhi quashing Levy of penalty u/s 271(1) beyond period of limitation
Income Tax
Income Tax
Addition u/s. 69 without any concrete evidence against assessee is not sustainable
Income Tax
Income Tax
Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur
Income Tax
Income Tax
Reassessment not valid if no application of mind by AO: ITAT Pune
Income Tax
Income Tax
Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
Income Tax
Income Tax
No Reassessment After 4 Years for AO’s Error in Computing Income When Material Facts Fully Disclosed
Income Tax
Income Tax
Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
Income Tax
Income Tax
Order passed u/s. 148A(d) beyond 3 years with approval of PCIT instead of PCCIT quashed
Income Tax
Income Tax
No Reassessment on Change of Opinion or Solely on Insight Portal Data: Gujarat HC
Income Tax
Income Tax
Section 69 Addition: ITAT Directs CIT(A) to Reassess Case & Consider Additional Evidence
Income Tax
Income Tax
Substantive Additions Require Evidence; Protective Additions Apply to Ownership Uncertainty
Income Tax
Income Tax
Rajasthan HC quashes section 148 notice for Vague & Incomplete Information
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.
