#Section 147
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Income Tax
Income Tax
Advance tax payment provisions doesn’t apply to reassessment proceedings: ITAT Indore
Income Tax
Income Tax
Section 148 notice to NRI Without Mandatory Faceless Procedure Unsustainable: Telangana HC
Income Tax
Income Tax
Bogus purchase addition cannot be based on superficial inquiry: Bombay HC
Income Tax
Income Tax
Notice u/s. 148A issued by Jurisdictional AO instead of Faceless AO liable to be quashed: Bombay HC
Income Tax
Income Tax
CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata
Income Tax
Income Tax
Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Dismissal of appeal for non-payment of self-assessment tax unjustified as no tax was payable due to losses: ITAT Hyderabad
Income Tax
Income Tax
Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad
Income Tax
Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
Income Tax
Income Tax
Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Notice issued u/s. 148 in the name of dead individual is null and void: ITAT Jaipur
Income Tax
Income Tax
Reassessment unsustained as based on entirely new reason which deprives assessee’s right to object: Delhi HC
Income Tax
Income Tax
CIT(A) cannot pass ex-parte order without affording opportunity of being heard: ITAT Delhi
Income Tax
Income Tax
Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore
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.
