#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 Quashes Reassessment Under Section 147 for Change of Opinion on Share Premium

AY 2015-16 Reassessment Notice Issued After 31 March 2022 Is Time-Barred: ITAT Pune

Reassessment Quashed for Not Passing Speaking Order on Objections: Mumbai ITAT

Section 263 Valid for Wrong Section Applied to Bogus Purchases: ITAT Mumbai

Section 68 Addition Deleted on Property Advance Received & Refunded Through Banking Channels: ITAT Mumbai

ITAT Quashes Reassessment for Denying Seven Days Notice Under Section 148A(b)

ITAT Delhi Deletes Prior Period Expenditure Disallowance, Quashes Reassessment

Delhi ITAT Quashes Reassessment for Section 151 Mechanical Approval

Section 68 Addition Deleted on Genuine Penny Stock Transaction

Reassessment Held Invalid for Non-Issuance of Section 143(2) Notice: ITAT Pune

Buyback of Unexercised ESOPs Taxable as Capital Gains: Bangalore ITAT

Mumbai ITAT Deletes ₹14 Lakh Accommodation Entry Addition; Search Report Alone Insufficient

Delhi ITAT Deletes Section 68 Addition on Opening Loan Balance, Cancels Penalty

Mumbai ITAT Deletes ₹35.60 Lakh CCM Addition; Investigation Wing Information Alone Not Enough
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.
