#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.

Old PAN Curable, but New ₹2.95 Crore Addition U/s 68 Deleted: ITAT Delhi

Agricultural Land Distance from City Limits Decides Section 2(14) Exemption

ITAT Mumbai Deletes Deemed Rent on Unsold Flats Held as Stock-in-Trade

ITAT Rajkot Quashes Reassessment for Unsigned Section 151 Approval

Same Question Twice Cannot Create Two Defaults: Penalty u/s 272A(1)(d) Cut by Half

AO Forgot Original Scrutiny: ₹3.25 Cr Addition u/s 68 Quashed

ITAT Restores Section 270AA Immunity Application for Fresh Consideration

Reassessments u/s 147/148 Quashed for Failure to Pass Speaking Order: Bangalore ITAT

Bangalore ITAT Condoned 119-Day Delay, Rejects Tax on ₹63-Lakh Sale Without Costs

GKN Breach Quashes ₹1.67-Crore Reassessment Addition u/s 68: Bangalore ITAT

Bangalore ITAT: AY 2016-17 Material Cannot Travel Backwards u/s 153C; Liquor Profit Cut to 5.5%

₹2.15-Crore 69A Addition Restored; Ahmedabad ITAT Deletes 271AAC, Upholds ₹20,000 272A Penalty

Delhi HC Quashes Reassessment as Unsecured Loan Alone Cannot Show Escaped Income

Gujarat HC Quashes Reopening Beyond Four Years Without Failure to Disclose Material Facts
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.
