#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
Addition to items not forming part of reassessment not sustainable: ITAT Kolkata
Income Tax
Income Tax
Reopening of assessment beyond period stipulated u/s. 149(1) not permissible: Delhi HC
Income Tax
Income Tax
Issuance of notice mandatory before an adverse conclusion arrived in assessment order: Madras HC
Income Tax
Income Tax
Each and every addition cannot be base for levy of penalty u/s. 271(1)(c): ITAT Surat
Income Tax
Income Tax
Adoption of section 50C justified on difference in sale consideration in sale deed and stamp value adopted by officer
Income Tax
Income Tax
Reopening bad-in-law since AO unaware about exact nature of income which escaped assessment
Income Tax
Income Tax
ITAT Delhi remands Matter as CIT(A) Failed to Examine Section 148 Jurisdiction Validity
Income Tax
Income Tax
Reassessment Based on Insight Portal Info Must Be Under Sections 147/148 if Section 153C Jurisdictional Conditions Are Not Met
Income Tax
Income Tax
Matter was remanded as non-compliance was due to Karta of HUF died and notices sent to an outdated address
Income Tax
Income Tax
Notice issued u/s. 148 after period of six years for AY 2015-16 is barred by limitation: ITAT Mumbai
Income Tax
Income Tax
Reassessment was valid as Section 147 And 153C could be applied interchangeably
Income Tax
Income Tax
Cost imposed on assessee for non-compliance with show cause notice: ITAT Ahmedabad
Income Tax
Income Tax
Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
Income Tax
Income Tax
Addition of gift received from son solely relying on unverified newspaper unsustainable: ITAT Mumbai
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.
