#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.
Income Tax
Income Tax
Ex-Parte Income Tax Addition: ITAT remands matter to AO
Income Tax
Income Tax
ITAT Directs CIT(A) to Reassess ₹51.20 Lakh Cash Credit
Income Tax
Income Tax
Section 292B cannot cure defect of Scrutiny notice to a non-existent entity
Income Tax
Income Tax
Low Tax Effect: ITAT Ahmedabad Dismisses Revenue Appeal
Income Tax
Income Tax
Temple Trust Exemptions u/s 11 & 12 allowed due to inapplicability of 12A(1)(ba) amendment for AY 2017-18
Income Tax
Income Tax
No proper service and opportunity before CIT(A): ITAT remand matter to CIT(A)
Income Tax
Income Tax
Reassessment is invalid when assessment is pending: Madras HC
Income Tax
Income Tax
Section 292BB cannot cure non-issuance of notice u/s. 143(2): Delhi HC
Income Tax
Income Tax
Reassessment Order Set Aside for Fresh Probe into Employee Cash Transactions
Income Tax
Income Tax
Initiation of reassessment proceedings against dead person illegal: Kerala HC
Income Tax
Income Tax
Matter was remanded back with respect to addition of Rs. 21.98 Lakhs as Unexplained Deposit u/s 69A
Income Tax
Income Tax
AO cannot take different way of assessing income if mode of income is identical to subsequent years
Income Tax
Income Tax
Reasons disclosed to assessee for reassessment u/s. 148 cannot be improved subsequently: Delhi HC
Income Tax
Income Tax
Singularly dismissal of each piece of evidence by CIT(A) not justified hence matter restored
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.
