#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.

Bombay HC Quashes Section 148 Notice for Escaped Income Below ₹50 Lakh

ITAT Upholds Reassessment & Restricts Bogus Purchase Disallowance to 2%

ITAT Quashes Section 263 Revision of Reassessment Beyond Recorded Reasons

ITAT Sets Aside Section 263 Revision on Issues Beyond Reassessment Scope

Bogus Purchase deleted Addition Despite GST Investigation Report: Jodhpur ITAT

Facts of One Assessment Year Cannot Be Used for Another: Orissa HC

Section 263 Invalid Where AO Adopted Plausible View on Bogus Purchases: Gujarat HC

Karnataka HC Quashes Section 148 Proceedings for Granting Less Than 7 Days Notice Under Section 148A(b)

Telangana HC Condones Delay in Filing Form 10B, Restores Section 11 Exemption

Bombay HC Upholds Section 148 Reopening Based on Survey Revealing Bogus Purchases

Varanasi ITAT Quashes Reassessment; Earlier Assessment Had Examined Same Bank Account

Jaipur ITAT Deletes Addition for Alleged Undisclosed Property Sales Already Offered to Tax in Earlier Year

ITAT Grants Presumptive Taxation Under Section 44ADA for Bitcoin Referral Commission

Delhi ITAT Quashes Reassessment as AO Made No Addition on Reopening Ground
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.
