#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.

Incriminating Material found during search of third party: Section 153C vs. 147

HC Dismisses Writ for Petitioner’s Delay in Approaching the Writ Court

HC Dismisses Writ Challenging Section 148A(d) Order, Citing Alternative Remedy

Writ Petition Inadmissible if Assessment Order is Appealable: Calcutta HC

Wrong PAN Quotation in Reassessment: Calcutta HC Review

Reopening of assessment based on incorrect facts or conclusions cannot be sustained

Gujarat HC Quashes Invalid Income Tax Notice against Non-Existent Entity

ITAT allows interest on loan against rented property as Income was charged to tax

Delhi HC Quashes Reassessment Due to ITBA Technical Glitches

Delhi HC Invalidates Income Tax Notice Over Mistaken Property Ownership

ITAT: Interest on Loan for Repayment Deductible from House Property Income

ITAT Directs CIT(A) to Re-Adjudicate with due consideration of evidence & merits

Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB

Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved
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.
