#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.

HC directs AO to consider objection of Assessee before finalising Assessment Order

Detailed material or evidence need not be supplied at initial stage of Section 148A notice

AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC

Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips

Alleged Bogus LTCG: AO’s Non-Addition Not Automatically makes order Erroneous

Section 148 notice invalid if not comply with Finance Act 2021: Telangana HC

ITAT quashes re-assessment proceedings: Partners property incorrectly assumed as Firms property

Name of concerned AO can’t be reflected in notice issued u/s 148 in faceless manner: HC

HC directs consideration of Condonation of Section 264 revision application against Section 143(1) intimation

Interest from SBI Investments Ineligible for Section 80P(2)(a)(i) Deduction

Income Tax Notices Sent to Old Address Without Evidence of Service: ITAT Deletes Section 271(1)(b) Penalty

Accommodation entry: ITAT deletes Section 68 Addition of Rs. 1.17 Crore

Mechanical Reliance on Information: Section 148 notice invalid

Taxpayer Wins Legal Battle Over Illegal Auction for 1947-48 Assessment Year After 45 Years
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.
