#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
Revisionary proceedings initiated in the name of non-existent entity is invalid
Income Tax
Income Tax
Income already disclosed in ITR: Reopening after expiry of 4 years from relevant AY is invalid
Income Tax
Income Tax
Kerala HC Deems 24-Hour Response Time Unreasonable: Sets Aside Income Tax Assessment Order
Income Tax
Income Tax
Order passed without mentioning DIN Number should be treated as invalid
Income Tax
Income Tax
Reopening beyond 4 years without any failure in disclosing material facts unsustainable
Income Tax
Income Tax
Lack of cooperation from petitioner, HC upheld best judgment assessment order
Income Tax
Income Tax
AO cannot initiate reassessment for appealed additions
Income Tax
Income Tax
Hyper-technical view cannot be the basis to assume revisionary jurisdiction
Income Tax
Income Tax
Section 147 to 153 Income Escaping Assessment (Reopening of Cases)
Income Tax
Income Tax
No Violation of Natural Justice Found as Petitioner Opts Not to Respond to Notices: Kerala HC
Income Tax
Income Tax
Delay in filing appeal before Commissioner condoned on account of reasonable cause shown
Income Tax
Income Tax
Investment beyond six months in NABARD Bonds cannot be considered for claiming exemption u/s. 54EC
Income Tax
Income Tax
Reopening of assessment u/s 148 unjustified as all material facts fully disclosed
Income Tax
Income Tax
HC set aside Assessment order passed on Transferor/Non-existing Company
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.
