#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
Reassessment u/s. 147 not justified as reasons recorded is plagued with several defects: ITAT Delhi
Income Tax
Income Tax
CIT(A) Must Provide Reasoned Order and Fair Hearing: ITAT Jaipur
Income Tax
Income Tax
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax
Income Tax
Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat
Income Tax
Income Tax
Addition based on unsigned, undated and unstamped sale and purchase agreement untenable
Income Tax
Income Tax
Addition towards cash credit untenable as loan received back in subsequent year: ITAT Surat
Income Tax
Income Tax
Petitioner denied Right to Explain Cash Deposit of ₹63.7 Lakhs: HC Quashes Assessment Order
Income Tax
Income Tax
7-Day Response Time for Section 148A(b) Notices: Karnataka HC
Income Tax
Income Tax
Karnataka HC Quashes Assessment order for Ignoring Submissions on Genuineness
Income Tax
Income Tax
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Income Tax
Income Tax
Passing final assessment order beyond prescribed limit u/s. 144C bad-in-law: Delhi HC
Income Tax
Income Tax
Reassessment u/s. 148 quashed as matter already decided in favour of assessee by PCIT: Delhi HC
Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC
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.
