#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
Penalty order quashed due to insufficient service of notice
Income Tax
Income Tax
Initiation of proceedings u/s 147 based on typographical error unsustainable
Income Tax
Income Tax
Kerala HC Quashes Section 148A Notice/order passed Without Opportunity for Hearing
Income Tax
Income Tax
Matter restored as ex-parte addition made towards unexplained investment
Income Tax
Income Tax
Reassessment without jurisdiction if grounds on which reassessment notice was issued were not found to exist
Income Tax
Income Tax
Corporate Assessees Ineligible for Personal Use Considerations
Income Tax
Income Tax
Section 143(2) Notice Mandated When Assessment Differs from Filed Return
Income Tax
Income Tax
HC Emphasizes Procedural Fairness in Setting Aside Assessment Order
Income Tax
Income Tax
ITAT Invalidates Reopening of Assessment after 4 Year with Approval of JCIT
Income Tax
Income Tax
Reassessment proceeding u/s 147 based on information from investigation wing valid
Income Tax
Income Tax
Responded Query During Assessment Implies AO Consideration, Even if Unmentioned in Order
Income Tax
Income Tax
Reassessment proceeding based on other officer’s information without cogent material unjustified
Income Tax
Income Tax
Reassessment can Be Closed at the Stage of Objection Disposal If Case is Wrongly Reopened
Income Tax
Income Tax
ITAT Upholds CIT(A) Decision on Deletion of Income Tax Addition for Unexplained Investment
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.
