#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.

ITAT Hyderabad Deletes Additions Where Reassessment Lacked Foundational Material

CEO Change and Mismanagement Sufficient Cause for 125-Day Delay: ITAT Bangalore

ITAT Kolkata Remands Cash Deposit Addition for De Novo Assessment

Karnataka HC Holds Reassessment Defect Curable, Upholds Remand for Objections Disposal

ITAT Visakhapatnam Directs 30% Tax Under Section 115BBE for AY 2017-18

ITAT Mumbai Restores Deceased Assessee’s Reassessment Appeal for Jurisdictional Adjudication

Gujarat HC Quashes Reassessment of Trust Where 85% Application Was Met

ITAT Agra Directs ₹4.06 Lakh TDS Credit Where Co-owners Did Not Claim Their Shares

Bombay HC Quashes Section 148 Notices Issued After 1 April 2021

Ahmedabad ITAT Deletes Section 271D Penalty on Property Sale Cash

Debatable PF/ESI Disallowance Cannot Be Made Under Section 143(1)(a): Chhattisgarh HC

ITAT Visakhapatnam Deletes ₹28 Lakh Section 68 Addition on Bank Deposits

Jabalpur ITAT Restores Salary Addition Case for Fresh Adjudication

Jaipur ITAT Deletes FDR, Cash Redeposit Additions; Rejects Arbitrary Estimates
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.
