#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.

Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT Pune

Addition of entire bank receipts without verification was unjustified: ITAT Raipur

Supreme Court Dismisses Section 147 Case Due to Low Tax Effects

Reassessment Invalid if Original Escaped Income Not Added & Reasons are Vague or Scanty

PCIT Cannot invoke Section 263 to Change Profit Estimation Rate: ITAT Nagpur

Gujarat HC quashes Reopening of Income Tax Assessment on Change of Opinion

ITAT Invalidates Reopening Based on Unverified Investigation Wing Info on Bogus Commodity Profits

Section 250(6): CIT(A) / NFAC order Must Include Reasons for determination

Assessment Proceedings under Section 147 of Income Tax Act 1961

ITAT Deletes Addition: Income Declared, No Money Laundering Evidence

Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata

Reassessment Notice U/s 148 Post Company’s IBC Resolution Plan legally untenable

ITAT Orders Verification of Agricultural Land 10 km Beyond Municipal Limits u/s 2(14)(iii)

ITAT Remands Case for Reassessment of Cash Deposits
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.
