#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.

Bangalore ITAT Quashes AY 2016-17 Reassessment: PCIT Approval Invalid After 3 Years

Bangalore ITAT Quashes Reassessment: PCIT Approval Invalid Where PCCIT Sanction Required

Nagpur ITAT: ₹1.08 Crore Penalty U/s 271(1)(c) Deleted on Income Disclosed U/s 148

Nagpur ITAT: ₹71.76 Lakh U/s 69A Addition Remanded Over Disputed Bank Account Ownership

Delhi ITAT: Reassessment Beyond 3 Years Invalid Below ₹50 Lakh – AYs 2014-15 & 2015-16 Quashed

Ahmedabad ITAT: ₹18.31 Lakh Cash Deposit Addition Restored for Bank Verification

ITAT Hyderabad Deletes JDA Additions Under Section 56 for Lack of Corroboration

Delhi ITAT: AY 2015-16 Reassessment Time-Barred; ₹1.33 Crore Penny-Stock Addition Quashed

Delhi ITAT: ₹97.07 Crore Share Capital Addition Deleted; Investor’s Low Income Not Conclusive

Chandigarh ITAT: TOLA Cannot Cure Wrong Authority Approval or Section 151 Non-Compliance

Delhi ITAT Quashes Section 153C Assessment: Belated Satisfaction Note Vitiates Jurisdiction

Ahmedabad ITAT: Ex-Parte Order Set Aside, ₹35.50 Lakh Deposit Issues Remanded

Pune ITAT: Income Already Taxed Cannot Be Added Again as Unexplained Money

Pune ITAT: Cash Deposits Taxation Reduced by ₹5 Lakh; Peak-Credit Theory Rejected
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.
