#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.

Chhattisgarh HC Upholds Section 148 Reopening on Unexplained Demonetisation Cash Deposits

Pending SLP Does Not Dilute Binding Delhi HC Ruling on Section 153C Limitation: ITAT Delhi

Seven Clear Days Mandatory for Section 148A(b) Notice: ITAT Cuttack

ITAT Remands ₹99.38 Lakh Appeal as Section 249(4)(b) Applicability Was Not Examined

Profit Below ₹50 Lakh Bars Reopening Beyond 3 Years: ITAT Delhi

Pune ITAT Quashes Reassessment Over ₹1.47-Crore Deposits and u/s 80P Addition

Wrong Approval Quashes Reassessment & Section 270A Penalty: Hyderabad ITAT

Gujarat HC Dismisses Reassessment Appeal Where Recorded Reasons Produced No Addition

Section 272A(2)(e) Penalty Cannot Continue Beyond Section 139(4): Chennai ITAT

ITR Upload Failure: Madras HC Accepts Screenshot, Orders Portal Access

ITAT Kolkata Remands JDA Capital Gains Dispute for Fresh Merits Adjudication

Madras HC Directs Fresh Section 148 Notice to Legal Representatives of Deceased Assessee

ITAT Indore Remands Agricultural Land Capital Gains Dispute for De Novo Adjudication

NRI Assessee Was Abroad During ₹58.50 Lakh Cash Deposit in Joint Account: ITAT Deletes Addition
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.
