#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 concluded assessment jurisdictionally not sustainable: Delhi HC
Income Tax
Income Tax
Addition Based Solely on Assessee’s Admission Without Evidence Not Sustainable: Rajasthan HC
Income Tax
Income Tax
Assessment of Search & Seizure: Concept of Block Assessments
Income Tax
Income Tax
Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Reopening of assessment based on DVO report without application of mind unsustainable: Delhi HC
Income Tax
Income Tax
Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
Income Tax
Income Tax
No Reassessment Without Reasoning to Support Income Escape Claim
Income Tax
Income Tax
ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice
Income Tax
Income Tax
Section 292BB not applies in cases where mandatory notice was not issued
Income Tax
Income Tax
Section 143(3)/147 Assessment invalid Without Valid Section 143(2) Notice
Income Tax
Income Tax
Disallowance of provision for leave encashment unwarranted as liability was inherited due to restructuring
Income Tax
Income Tax
Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: ITAT Ahmedabad
Income Tax
Income Tax
Deduction u/s. 80P inadmissible as return filed after due date prescribed u/s. 139(1): ITAT Ahmedabad
Income Tax
Income Tax
No Section 143(2) notice Requirement if Valid Section 148 Notice issued
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.
