#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.

Rule 46A: ₹1.01 Crore u/s 69A Addition Restored to AO for Fresh Examination

ITAT Delhi Quashes Reopening Based on Third-Party Tally Data & Cross-Examination Denial

Ahmedabad ITAT Quashes Section 263 Revision in Seven Years

ITAT Delhi: Reassessment Notice Issued in Name of Dead Person is Invalid

Gujarat HC Quashes Section 148 Notice Issued in Name of Deceased Assessee

ITAT Visakhapatnam Quashes Reassessment for JAO-Issued Section 148 Notice

ITAT Delhi Deletes Rs 10.13 Crore Bogus Purchase Disallowance Based on Mere Allegations

Chhattisgarh High Court Dismisses Income Tax Appeal Over 166-Day Delay

Pune ITAT Quashes Rs.61.63-Lakh Reassessment on Vague INSIGHT Alert

ITAT Remands Section 69A Addition for Cash Never Deposited in Bank

Section 69 Has No Time Machine: ₹80 Lakh Paid Earlier Cannot Be Taxed in Registration Year

Rolex Rings’ ₹5.40 Crore Accommodation-Entry Addition Deleted: ITAT Rajkot

ITAT Strikes Down Section 263 Revision Against Mukul Rohatgi After PCIT Promotion

ITAT Kolkata Quashes Reassessment Where Recorded Reopening Reason Did Not Lead to Addition
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.
