#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 Grants Fresh Hearing on ₹54.70 Lakh Demonetization Cash Deposits Case

PCIT Rightly Invokes Section 263: AO’s Incorrect Application of Law on Stamp Duty Valuation & Unexplained Investment

AO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe

Non-Compliance Due to Email Change: ITAT Restores Quantum & Penalty Appeals to CIT(A)

Reassessment order passed without disposing objection raised by assessee not sustainable

Addition of Unexplained Cash Deposit was sustained at 25% on basis of reasonable estimate

Unsecured Loan Addition Deleted as Loans Accepted & Repaid in Same Year: ITAT Jaipur

ITAT Jaipur Orders Fresh Hearing in Undisclosed Income Ex Parte Case

Cash withdrawals alone do not justify tax reassessment: ITAT Kolkata

Addition towards unexplained investment deleted as payment from NRI account proved

Addition u/s. 69 towards unexplained investment deleted as source duly explained

AO doesn’t possess jurisdiction to tax any other income in reassessment order

AO Must Address Objections with Speaking Order Before Reassessment: Calcutta HC

Reopening under section 147 without tangible material is invalid: ITAT Chennai
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.
