#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.

Mechanical & ritualistic approval: Reassessment for Accommodation Entry quashed

No Addition for Cash Deposits by second account holder in Joint bank account

ITAT Quashes Reassessment Order for Failure to Issue Notice u/s 143(2)

ITAT Quashes Penalty u/s 271F for Non-filing of ITR against 82-Year-Old Widow

Rejection of special audit report of special auditor on flimsy ground is incorrect

Taxation of commission Receivable in the Accrual Year

Madras HC Rejects Writ on Cash Deposit Addition

Invalid Reopening of Assessment: No Failure to Disclose Material Facts Alleged

Bombay HC: AAR’s Different View Not Ground for Reopening Assessment

Issuance of notice u/s. 148 by Income Tax Office having no jurisdiction is void

Addition of security deposit sustained as not refunded to Developer even after seven years

Addition without verification is unjustified – ITAT directs re-adjudication

Mere Reproduction of Conclusions from Investigation Report Not Valid Basis for reopening

Calcutta HC Dismisses WP Challenging Section 148A(d) Order as petitioner availed alternative remedy
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.
