#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 Notice Issued After Old-Regime Limitation Expired Quashed: Madras HC

Unsigned Section 148 Notice Remains Valid as SC Dismisses SLP

Section 148 Notice Beyond Three Years Quashed on ₹50-Lakh Threshold: Bangalore ITAT

Section 148 Reopening Quashed as Reduced WIP Could Not Cause Income Escapement

Ex-Parte Section 69A Cash Deposit Addition Remanded by Pune ITAT

Bangalore ITAT Allows Section 80P Deduction Despite Return Filed Under Section 148

Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice

Section 147 Reassessment Invalid Where Section 153C Applies: ITAT Ahmedabad

ITAT Mumbai Deletes ₹1.45 Crore Addition Based Only on Survey Statement

Stamp Duty Value Difference Within 5%: ITAT Mumbai Deletes Section 43CA Addition

Panaji ITAT Deletes ₹7 Lakh Section 69 Addition from Disclosed Business Receipts

200% Section 270A Penalty Invalid Unless Specific Misreporting Limb Is Identified: Bangalore ITAT

AO’s Wrong Tax Computation Justifies Condonation of Appeal Delay: Delhi ITAT

Pune ITAT Restores ₹84.25 Lakh Ex Parte Addition Over Property Reported Twice
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.
