#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.

Draft of Reply to Section 148A(b) Notice considering SC Order

Section 148 Notice: Format of Reply on Letter Issued by AO Pursuant to SC Order

Recent Supreme Court Decision on Reassessment

The Reopening Labyrinth – Section 148 – Income Tax Act

Reassessment notice dealing with question of facts, can’t be challenged before HC

Fresh Reassessment Pending conclusion of first reassessment proceedings is invalid

Initiation of reassessment, based on wrong assumption of facts, is bad in law

Availability of tangible material is pre-conditional for reopening of assessment

No bar under law to initiate fresh reassessment proceedings

Reassessment cannot be In Casual & Whimsical Manner

New scheme of reassessment u/s 147- is it really reducing litigation

Time Travel in Avengers Endgame Visualised in Income Tax Act

Bankers Blunders resulting in flood of Section 148/148A notices

Change of opinion not constitutes reason to believe for Income escapement
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.
