#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
Reassessments Under Income Tax Act: Hexaware Technologies Ruling
Income Tax
Income Tax
SC upheld Constitutional Validity of TOLA which Extends Income Tax Reassessment Time limit
Income Tax
Income Tax
Interpreting Reassessment Provisions – UOI vs. Rajeev Bansal & Ors (SC)
Income Tax
Income Tax
Notices issued through income tax portal only is not a valid service of notice: ITAT Chandigarh
Income Tax
Income Tax
Addition u/s. 68 matter send back for de novo proceedings due to unclear information: ITAT Bangalore
Income Tax
Income Tax
Reopening u/s. 148 justified as full material was not available with AO at time of assessment: Delhi HC
Income Tax
Income Tax
Income Tax Reassessment: Insights from SC Rulings in Ashish Agarwal & Rajeev Bansal
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Income Tax
Income Tax
Reopening of assessment u/s. 148 after due application of mind justifiable: ITAT Chennai
Income Tax
Income Tax
Landmark SC Judgment on TOLA & for 90000 Income Tax Reassessment cases
Income Tax
Income Tax
Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore
Income Tax
Income Tax
Non-compliance of notice due to COVID-19 restriction doesn’t attract penalty u/s. 272A(1)(d): ITAT Pune
Income Tax
Income Tax
Issuance of notice by Jurisdictional Officer invalid in view of provisions of section 151A: Himachal Pradesh HC
Income Tax
Income Tax
Reassessment Invalid Due to Six-Day Notice Period Under Section 148A(b) Instead of Required 7 Days
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.
