#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.

Reassessment Based on Unamended Partnership Deed & Audit Objection Quashed: Gujarat HC

Mere Suspicion From STR Cannot Justify Section 148 Reopening: Gujarat HC

Section 143(2) Notice Objection Rejected; ₹84 Lakh Section 68 Addition Sustained: ITAT Kolkata

Section 271(1)(c) Penalty Deleted as Pre-Notice TDS Exceeded Tax Liability: ITAT Mumbai

Bona Fide Non-Filing With TDS Does Not Warrant Section 270A Penalty: Hyderabad ITAT

ITAT Mumbai Quashes Reassessment for Invalid Section 151(ii) Approval by PCIT

ITAT Mumbai Rejects Section 68 Addition Based on Mere Suspicion & Investigation Report

ITAT Mumbai Quashes PCIT Order Seeking Fresh Verification of Joint Venture Funds

ITAT Mumbai Rejects ₹9.85 Cr Section 68 Addition Based on Suspicion & Surmises

ITAT Bangalore Restores Appeal to AO After 151-Day Delay in Filing

Bangalore ITAT Quashes Reassessment for Non-Supply of Recorded Reasons

Section 148 Reassessment Invalid Where Section 153A Applied to Section 132A Requisition: ITAT Visakhapatnam

129-Day Delay Condoned: Nagpur ITAT Restores Appeal for Decision on Merits

ITAT Nagpur Remands Reassessment Dispute to CIT(A) for Adjudication
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.
