#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.

Mumbai ITAT Deletes Section 69A Cash Redeposit Addition Based on Mere Suspicion

Chennai ITAT Deletes Section 271D Penalty on Cash Property Sale Consideration

Chennai ITAT Quashes Reassessment as No Addition Was Made on Recorded Reason

Lucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits

Section 263 Limitation Runs from Original Assessment, Not Reassessment: ITAT Delhi

Wealth Tax Return Disclosure Does Not Bar Section 148 Reassessment: Gujarat HC

ITAT Jaipur Sets Aside Reassessment Notices Issued Beyond Limitation

Chandigarh ITAT Deletes Capital Gains Addition for Lack of Beneficial Ownership

ITAT Sets Aside Reassessment for Failure to Record Material Disclosure Default

ITAT Quashes Section 148 Reassessment for Invalid Section 151 Approval

ITAT Validates Section 147 Reassessment for Non-Disclosure of Waived Partner Capital Deduction

ITAT Mumbai Upholds Quashing of Reassessment for Non-Supply of Reasons Under Section 148

Delhi ITAT Deletes Section 68 Addition on Penny Stock Losses; Suspicion Cannot Replace Evidence

Allotment Letter Constitutes Agreement for Section 56(2)(x): Delhi ITAT
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.
