#Section 147
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Assessee can claim Section 54F deduction during Section 147 Proceedings

No section 147 notice based on material already presented during section 143(3) assessment

No reassessment after 4 years in case there was no disclosure failure on the part of assessee

AO cannot issue fresh notice when proceedings on a previous section 148 notice still pending

Section 68: Sales declared as Income in books cannot be treated as cash credit

Assessment without Section 143(2) notice is not justified in law

HC explains Law on Section 148 Reopening for the 2nd time

Passing ex-parte order without discussing merit of case is not justified in law

Reopening of assessment to deny Section 80IB is without jurisdiction if no failure of Assessee to disclose information during Original Assessment

Re-Assessment justified against former Cricketer Srikanth

True & Full Disclosure A Fetter on power of AO to reopen

No Section 263 revision for difference of opinion between AO & CIT

A.O. bound to dispose off objections filed by assessee by passing a speaking order

No Section 147 Assessment in absence of reasons for escapement of income
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.
