#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.

Opportunity of Being Heard Mandatory Before Finalizing Section 263 Revision

ITAT Delhi Quashes Income Tax Reassessment for Mechanical Approval

ITAT Ahmedabad disallows Exemption u/s. 10(23C)(iiiab) in absence of any supporting documents

ITAT Chennai Upholds Reassessment u/s 147 Based on Correct Understanding of Facts

Section 69A Addition of ₹4.86 crores: ITAT directs de novo Assessment

ITAT Allows Appeal & Quashes AO’s Additions, Citing Prior Order in Similar Case

ITAT Remands Case for De Novo Assessment, Considering Assessee as Illiterate Person

ITAT Remands Case as CIT(A) Passed Ex-Parte Order Without Merit Consideration

Mere Change of Opinion Not Valid ground for Income Tax Reassessment

Notices issued on e-mail id of tax consultant-ITAT restored the matter to AO

Tribunal set aside order ₹10,000 Cost on Revenue as CIT(A) dismissed appeal as time-barred despite extended deadline

Cost imposed for lack of diligence on part of assessee: ITAT Ahmedabad

Matter remanded back to CIT (A) as there was failure to adjudicate issues u/s 148

Maintenance of books not required for filing ITR u/s 44AD-ITAT set-aside order u/s 263
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.
