#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.

Section 148 Reassessment notice after due application of mind is valid

Section 143(1) order is not an Assessment for Section 147

Allahabad HC Quashed Section 148 reassessment Notice for A.Y. 2014-15

Income Tax Reassessment without supplying reason is Invalid

Bombay HC stayed Section 148 proceedings for AY 2014-15

Bogus accommodation entries – HC upheld validity of Section 148 Notice

Carry out due verification before initiating Section 148/147 proceedings: CBDT

Allahabad HC imposed Cost of Rs. 50 Lakh on Department for creating illegal Income Tax demand

What is assessment under the income tax act, 1961, and How many types of it are there?

Proceedings for A.Y 2013-14 & 2014-15 cannot be reopened beyond 4 years

Usurpation of jurisdiction by AO to reopen assessment is legally untenable

Revised Guideline for Issue of Section 148 Notice

Reopening based on tangible material is valid if Assessee not filed Income Tax Return

Reopening of assessment based on mechanically received approval is bad in law
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.
