#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
ITAT Pune Grants Section 69 Relief as Spouse’s Bank Records Prove Source
Income Tax
Income Tax
Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi
Income Tax
Income Tax
Search Assessment u/s 143(3) Without Section 148B Approval Invalid: ITAT Chandigarh
Income Tax
Income Tax
No Addition on Reopening Issue Makes Other Reassessment Addition Invalid: ITAT Mumbai
Income Tax
Income Tax
No Reassessment on New Issue When Original Reopening Ground Fails: ITAT Mumbai
Income Tax
Income Tax
Reassessment Without Fresh Tangible Material Invalid: Bombay HC
Income Tax
Income Tax
Section 153C Vs Section 148: Bombay HC Stays Reassessment Based on Search Material
Income Tax
Income Tax
Section 147 Reopening Valid on Venus Group Search Material; Section 153C Not Applicable: Gujarat HC
Income Tax
Income Tax
Mere Disallowance of Political Donation Deduction Cannot Sustain 200% Penalty: ITAT Ahmedabad
Income Tax
Income Tax
AO Cannot Start Reassessment Scrutiny Before Deciding Objections: Bombay HC
Income Tax
Income Tax
ITAT Upholds Deletion of ₹91.11 Lakh Alleged Property Cash Payment
Income Tax
Income Tax
Delhi HC Upholds Reopening of Zoom Insurance Brokers for AY 2020-21
Income Tax
Income Tax
Unsigned Form 36 Makes Income Tax Appeals Non-Maintainable: ITAT Pune
Income Tax
Income Tax
Unexplained Bank Credits Cannot Justify Roving Reassessment Inquiry: Karnataka HC
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.
