#Section 147
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Telangana HC Rejects Writ Against Reassessment After CIRP Approval Under Income Tax Act

Reassessment Quashed Without Section 127 Transfer Order or Section 148 Notice: Raipur ITAT

Reassessment Quashed for Lack of Section 127 Transfer Order: Raipur ITAT

Section 151 Approval by Wrong Authority Invalidates Reassessment: Raipur ITAT

Assessment on Deceased Assessee Void & Unenforceable: ITAT Hyderabad

ITAT Hyderabad Quashes Reassessment Made in the Name of Deceased Assessee

Pune ITAT: AY 2016-17 Reassessment Quashed; PCIT Sanction Invalid Beyond 3 Years

Pune ITAT: Reopening Beyond 3 Years Quashed; ₹12.56 Lakh Escapement Below ₹50 Lakh Threshold

Bangalore ITAT: TDR Sale Taxable as Capital Gains After Deducting Surrendered Land Value

Karnataka HC: Section 41(1) Addition Deleted for Lack of Evidence of Liability Cessation

Calcutta HC Quashes Automatic Confirmation Clause & Restores Section 68 Appeal for Fresh Adjudication

ITAT Delhi Upholds Fictitious Derivative Loss Disallowance, Remands Reopening Issue

ITAT Delhi Quashes Reopening Where No Addition Was Made on Recorded Reasons

ITAT Visakhapatnam Quashes Reassessment for Invalid Section 151 Approval
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.
