#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 Chennai: Reduction of Addition for Unexplained Cash Deposits
Income Tax
Income Tax
ITAT Chennai: Appeals Allowed, Cost Imposed for Non-Appearance
Income Tax
Income Tax
Assessment order framed in the name of deceased assessee is non-est in law
Income Tax
Income Tax
Sufficient Property Investment Source: ITAT deletes Unexplained Income Addition
Income Tax
Income Tax
Bombay HC: Reassessment Barred by ‘Change of Opinion’
Income Tax
Income Tax
Closed assessment cannot be reopened without any actionable material
Income Tax
Income Tax
Reopening u/s. 148 beyond 4 years in absence of full & true disclosure of material facts unsustainable
Income Tax
Income Tax
Delhi HC Sets Aside Assessment Order which was based on Wrongful Allegations
Income Tax
Income Tax
Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time
Income Tax
Income Tax
Assessment Order Under Section 144 rws 147 Invalid Without DIN: ITAT Pune
Income Tax
Income Tax
Department Obligated to Provide Supporting Material for Section 148A(b) Notice
Income Tax
Income Tax
Reassessment without due application of mind by AO was invalid
Income Tax
Income Tax
Bogus Purchase: ITAT Kolkata restricts addition to 5% of Bogus Purchase
Income Tax
Income Tax
Delhi ITAT Upholds Addition for Bogus Accommodation Entry & Unexplained Commission Expense
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.
