#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.

Hyderabad ITAT: ₹2.55 Crore “On-Money” Additions Deleted for Lack of Corroboration

1 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition

Hyderabad ITAT: Appeal Delay Impliedly Condoned When CIT(A) Decides Case on Merits

Panaji ITAT Quashes Section 147 Reassessment When No Addition Made on Reopened Issue

Rajkot ITAT: ₹8.91 Cr Reassessment Quashed as Notice Issued to Dissolved Firm

Panaji ITAT: Partner Remuneration Cannot Be Taxed Twice – ₹2.98 Lakh Addition Deleted

Section 10(23C)(iiiad) Exemption Restored: CIT(A) Cannot Reject Fresh Claim – Panaji ITAT

Panaji ITAT: Section 148 Notices Beyond Surviving Limitation Quashed Under Rajeev Bansal

Pune ITAT Deleted On-Money Addition – Banking Payment Cannot Be Treated as Unexplained Cash

ITAT Mumbai Deletes Unexplained Investment Additions for Shops Purchased by Others

ITAT Chandigarh Deletes ₹13 Crore Addition & Section 271D Penalty for Lack of Evidence

ITAT Raipur: No Change in Facts, School Surplus Cannot Be Separately Assessed

ITAT Rajkot Remanded Section 68 Addition to Verify Duplicate PAN Transactions

Reassessment Void Without Mandatory Section 143(2) Notice: 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.
