#Section 147
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Income Tax
Income Tax
Penalty u/s. 271(1)(b) imposable as no plausible explanation given for non-compliance of notices
Income Tax
Income Tax
Addition u/s. 69 not sustained since source of investment explained: ITAT Ahmedabad
Income Tax
Income Tax
Bogus purchase treatment in a year doesn’t make it bogus in all years: ITAT Kolkata
Income Tax
Income Tax
Seized material used in assessment proceeding is to be shared with assessee: Karnataka HC
Income Tax
Income Tax
Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
Income Tax
Income Tax
Non-response to notice due to bonafide reasons justified hence matter remanded: Karnataka HC
Income Tax
Income Tax
Writ to evade payment of statutory deposit during pendency of statutory appeal not permissible
Income Tax
Income Tax
Additions on grounds not part of reasons recorded for reopening assessment is unsustainable
Income Tax
Income Tax
Reopening assessment u/s. 147 void-ab-initio as issue already dealt in original assessment
Income Tax
Income Tax
Interest received from co-operative bank deductible u/s. 80P: ITAT Ahmedabad
CA, CS, CMA
CA, CS, CMA
GST on Rental Income & different types of income tax assessments
Income Tax
Income Tax
Addition set aside as active involvement in price manipulation of scrip not demonstrated
Income Tax
Income Tax
No further addition if no addition on the grounds for re-opening of assessment
Income Tax
Income Tax
Recourse u/s. 147 not prohibited if conditions of reopening u/s. 153C not satisfied
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.
