#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
Reopening of assessment based on mere change of opinion unsustainable: ITAT Delhi
Income Tax
Income Tax
Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi
Income Tax
Income Tax
CIT(A) sent Notices to wrong Email ID: ITAT Remits Appeal for Reassessment
Income Tax
Income Tax
Email Notices Despite Request for Physical Notices: ITAT Sets aside CIT(A)’s Ex Parte Order
Income Tax
Income Tax
Best Judgment Assessment: ITAT Directs Fresh Order as AO failed to consider ITR
Income Tax
Income Tax
Section 148A(b) sent to outdated email ID: HC set-aside order & Notices
Income Tax
Income Tax
ITAT Mumbai direct AO to compute addition at 3% of Bogus Purchase
Income Tax
Income Tax
Addition towards income from undisclosed source sustained due to deliberate failure to produce all books: ITAT Delhi
Income Tax
Income Tax
Alleged amount less than limitation for reopening assessment hence proceedings quashed: ITAT Ahmedabad
Income Tax
Income Tax
Merely Writing I am Satisfied” Not Valid Approval for Section 148 Notice
Income Tax
Income Tax
Reassessment u/s. 148 in contravention of provisions of section 151 bad in law: ITAT Mumbai
Income Tax
Income Tax
No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Goods and Services Tax
Goods and Services Tax
Payment of advance tax not required hence dismissal of appeal for non-payment unjustified: ITAT Bangalore
Income Tax
Income Tax
Mere change of opinion on the part of AO is not a valid ground for reassessment
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.
