#Section 147
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Income Tax
Income Tax
Addition u/s. 69A and 68 without finding any fault with evidence is unlawful: ITAT Mumbai
Income Tax
Income Tax
Section 263 Invocation Unjustified if No Evidence of Erroneous Order
Income Tax
Income Tax
PCCIT Approval Without Application of Mind Invalidates Section 148A(d) Order: Delhi HC
Income Tax
Income Tax
Notice initiating fresh assessment set aside as issued beyond prescribed time limit: Delhi HC
Income Tax
Income Tax
DDT cannot be demanded from recipient of interest income: Delhi HC
Income Tax
Income Tax
Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
Income Tax
Income Tax
General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC
Income Tax
Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax
Income Tax
Notice u/s. 148 cannot be issued after expiry of four/six years: Delhi HC
Income Tax
Income Tax
Filing of Form 10B is a procedural requirement & should not negate substantive claim of exemption
Income Tax
Income Tax
Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
Income Tax
Income Tax
Passing of Section 148A(d) order based on fresh ground untenable: Delhi HC
Income Tax
Income Tax
Section 68 Addition Justified Due to Unproven Genuineness & Creditworthiness: ITAT Ahmedabad
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.
