#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.
Income Tax
Income Tax
Treat Section 148 notice as deemed to be issued under Section 148A: SC on notices issued between 01.04.2021 to 30.06.2021
Income Tax
Income Tax
Principles, powers & limitations on exercise of Section 147/148 powers
Income Tax
Income Tax
Old Section 148 Notices Deemed Section 148A Show-Cause Notices: Supreme Court
Income Tax
Income Tax
HC Quashes Section 147 Order passed without disposing Objection of Assessee
Income Tax
Income Tax
AO not required to confine assessment only on issue for which assessment was reopened
Income Tax
Income Tax
Delhi HC Quashes Section 148 reassessment Notices issued after 31.03.2021 as per old procedure
Income Tax
Income Tax
Section 40A(3) gets attracted if payment in a Single day though separate cash memos exceeds the limit
Income Tax
Income Tax
Routing of funds in the garb of share premium – HC Upheld Reopening
Income Tax
Income Tax
Section 68 addition by AO without enquiring with AO of Loan Creditor is not justified
Income Tax
Income Tax
It is not permissible to reopen based on change of opinions: HC
Income Tax
Income Tax
Section 147 proceedings invalid as addition was made under section 56 for escapement of income of capital gain
Income Tax
Income Tax
Reassessment Notice based on primacies material related to bogus purchases is valid
Income Tax
Income Tax
Income Tax Reassessment against Non-Existing Entity is void ab-initio’
Income Tax
Income Tax
ITAT Quashes reassessment proceeding initiated merely based on Investigation Wing report without application of Mind
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.
