#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 Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC
Income Tax
Income Tax
Cess fees is taxable as income derived from property held under trust: ITAT Delhi
Income Tax
Income Tax
Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind
Income Tax
Income Tax
Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified
Income Tax
Income Tax
133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore
Income Tax
Income Tax
Power of rectification vested to Settlement Commission only w.e.f. 01.06.2011: Madras HC
Income Tax
Income Tax
Section 50C applies only to sellers and not to buyers: ITAT Ahmedabad
Income Tax
Income Tax
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Reinitiating reassessment on same set of reasons on which assessment already concluded is unsustainable
Income Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Income Tax
Income Tax
Exemption u/s 10(23C) Can’t Be Denied if AO Fails to Notify Authority on Contravention
Income Tax
Income Tax
No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment
Income Tax
Income Tax
Reopening concluded assessment jurisdictionally not sustainable: Delhi 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.
