#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.

ITAT Remands Reassessment to Verify Brother’s Role in Mutual Fund Investments

ITAT Delhi Quashes Reassessment, Deletes ₹3.08 Crore TP Adjustment on Subsidy

ITAT Chennai: Delay Due to Pending Writ Petition Condoned; CIT(A) Directed to Hear Appeal

ITAT Pune Sets Aside CIT(A) Order for Denial of Video Conferencing Hearing

ITAT Delhi: Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction

Calcutta HC: AO Cannot Make Other Additions When Reopening Reason Fails

Andhra Pradesh HC: 166-Day Delay Not Condoned Due to Repeated Non-Participation

Bombay HC Quashes Section 276CC Prosecution as Assessee Was Entitled to Refund

Bombay HC Quashes Faceless Reassessment Order for Breach of Natural Justice

ITAT Cancels Reassessment Based Solely on Unverified ITBA Portal Information

ITAT Deletes Section 69B Addition for Alleged On-Money Payment Without Corroboration

No Section 69C Addition for Alleged Bogus Purchases Without Evidence: ITAT Mumbai

Section 263 Limitation Runs from Original Assessment for Unrelated Reassessment Issues: Delhi HC

No Reassessment on Change of Opinion After Section 143(3) Scrutiny: Delhi 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.
