#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
Change of Opinion not Grounds for Income Escaping Assessment: Bombay HC
Income Tax
Income Tax
Failure to Produce Loan Transaction & Share Pledge/purchase Documents: ITAT Directs Re-adjudication
Income Tax
Income Tax
Kerala HC sets aside assessment order, citing violation of natural justice
Income Tax
Income Tax
ITAT Mumbai quashes Reassessment Due to Lack of Mind Application
Income Tax
Income Tax
Section 144C(4) – Assessment Order Time-Barred if Objections Filed After Limitation: Delhi HC
Income Tax
Income Tax
Addition based on third party statement without tangible material is unsustainable
Income Tax
Income Tax
Unexplained cash credit u/s 68: Addition sustained on failure to discharge onus cast on assessee
Income Tax
Income Tax
Reassessment must be based on new and substantive grounds: Delhi HC
Income Tax
Income Tax
CIT(A) cannot exercise enhancement power on issue not dealt by AO
Income Tax
Income Tax
Section 263: Revision unjustified as AO took possible view based on available records
Income Tax
Income Tax
No Bonafide Cause: ITAT Rejects 1040 Days Appeal Delay Condonation request
Income Tax
Income Tax
Section 68: Preference Share Sale Receipt reflected in Books Not Unexplained Credit
Income Tax
Income Tax
Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order
Income Tax
Income Tax
Reopening inspired from change of opinion is liable to be quashed
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.
