#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
ITAT Can Holistically Evaluate Disclosures and Make Additions to Taxpayers’ Declared Income
Income Tax
Income Tax
Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
Income Tax
Income Tax
No issuance of reopening notice on mere suspicion of Bogus Unsecured Loan: ITAT Kolkata
Income Tax
Income Tax
Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC
Income Tax
Income Tax
ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion
Income Tax
Income Tax
Cash Deposits During Demonetization Don’t Automatically Taint Assessee
Income Tax
Income Tax
ITAT Deletes Additions for Unexplained Cash Deposits Based on Submitted Evidence
Income Tax
Income Tax
Revenue Cannot Use Reassessment Powers as a Review Mechanism
Income Tax
Income Tax
Validity of Reopening Assessment Beyond Four-Year Limitation Period Hinges on Assessee’s Full Disclosure
Income Tax
Income Tax
ITAT follows principle of consistency; Restricts addition for Bogus Purchase to 3%
Income Tax
Income Tax
HP HC Quashes Reassessment as it was Based on ‘Change of Opinion’
Income Tax
Income Tax
DRP’s Rejection of Belated Objections Doesn’t Extend Assessment Limitation: ITAT Delhi
Income Tax
Income Tax
Assessment Order Against Deceased Person is Null & Void: Karnataka HC
Income Tax
Income Tax
Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO
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.
