#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.

Section 148A Notice Without Underlying Reassessment Material Invalid: Gujarat HC

Reopening Beyond Four Years Without Disclosure Failure Invalid: ITAT Raipur

ITAT Raipur Quashes Reassessment and Deletes ₹11.18 Crore Section 68 Addition

783-Day Appeal Delay Condoned for Non-Resident Assessee: ITAT Delhi

Own Bank Account Transfers Not Unexplained Money; Rental Deduction Allowed: ITAT Pune

Chandigarh ITAT: 85% Application Test Satisfied Even Without Depreciation

ITAT Kolkata Quashes Section 263 Revision Over Alleged PDS Atta Diversion

Entire Fruit Business Cash Receipts Not Income; 20% Profit Taxable: ITAT Pune

Entire Diary Business Receipts Not Income; 8% Profit Estimate Sustained: ITAT Pune

Chandigarh ITAT Deletes ₹1.68 Crore Section 69A Demonetisation Additions

Entire Bank Deposits Not Income; 8% Business Profit Estimate Sustained: ITAT Pune

No Addition on Reopening Ground Makes Different Addition Invalid: ITAT Pune

Reassessment Beyond 3 Years Invalid for PCIT Approval Instead of PCCIT: ITAT Pune

ITAT Chennai Quashes AY 2014-15 and 2015-16 Reassessments as Time-Barred
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.
