#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.

Section 148 Notice Procedure Must Be Completed Within Section 149 Timeframe: Delhi HC

Demonetization Deposits Explained: Section 68/69A not Invocable

Alleged Bogus LTCG from penny stocks: ITAT Kolkata invalidates reassessment due to lack of tangible evidence

ITAT Upholds CIT’s Section 263 Invocation on Genuineness of Receipts & Expenditures

ITAT Lucknow Quashes ₹57.03L Addition, Orders Reassessment

Bombay HC Orders I-T Dept to Enable Section 87A Rebate Claim in Tax Return Utility

Reopening u/s. 148 after four years without failure to disclose material facts unsustainable

ITAT Chennai Remands ₹42.72 Lakh demonetization Cash Deposit addition Case to AO

ITAT Rajkot Condones 107-Day Delay in Appeal Due to Health Issues & Covid-19

ITAT Chennai Deletes ₹5 Crore Addition as assessee proved source of funds

Interconnect Charges Not Taxable as Royalty: ITAT Bangalore

ITAT Panaji Sets Aside NFAC Order Over for Video Hearing without justification

ITAT Surat Remands Case as AO Ignored acquisition & improvement Cost in Capital Gain

ITAT Delhi Quashes Income Tax Reassessment for Mechanical Approval
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.
