#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
Budget 2024: Block Assessment provisions for Section 132 & 132A Searches
Income Tax
Income Tax
Budget 2024: Amendments to Income-tax Assessment & Reassessment Provisions
Income Tax
Income Tax
Assessee Not Penalized for CA’s Fault; 1430 Appeal Delay Condoned
Income Tax
Income Tax
ITAT Directs Assessee to Prove Creditor’s Identity and Creditworthiness
Income Tax
Income Tax
Without incriminating material, additions cannot be made to completed/unabated assessments
Income Tax
Income Tax
Reopening Based on Wrong Facts or assumptions is Invalid: ITAT Mumbai
Income Tax
Income Tax
Section 56(2)(vii)(c) not applicable to bonus shares as no Transfer of Property
Income Tax
Income Tax
Reassessment cannot be based merely on suspicion or unverified information
Income Tax
Income Tax
Reopening Without New Material & on Mere Change of Opinion invalid
Income Tax
Income Tax
Reassessment cannot be based solely on reevaluating existing facts without new substantive material
Income Tax
Income Tax
No re-opening of assessment on mere change of opinion without nexus with original materials
Income Tax
Income Tax
ITAT Sets Aside CIT(A)’s Order for not providing fair & reasonable opportunity
Income Tax
Income Tax
Non-Filing of GST Return by Supplier – Assessment Reopening Validity- ITAT Mumbai Order
Income Tax
Income Tax
Section 153A: No Additions Without Incriminating Material for Completed Assessments
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.
