#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.

Delhi ITAT Invalidates Reassessment Beyond 3 Years as Escaped Income Was Below ₹50 Lakh

Delhi ITAT Quashes Reassessment for Failure to Issue Section 143(2) Notice

Delhi ITAT Upholds Denial of Agricultural Income Exemption; Section 68 Issue Remanded

Hyderabad ITAT Quashes Reassessment for Want of Proper Section 151 Sanction

Approval by Wrong Authority Beyond 3 Years Vitiates Reassessment: Hyderabad ITAT

Madras HC Dismisses Writ Against Section 153A Assessment, Cites Alternate Appeal Remedy

ITAT Mumbai Quashes Reassessment for Invalid Section 151 Sanction Under Section 148

ITAT Deletes Section 68 Additions After Assessee Discharges Primary Onus on Share Capital & Loans

ITAT Sets Aside Section 50C Addition as DVO Valuation Fell Within Tolerance Band

ITAT Quashes ₹2.74 Crore Section 68 Addition on Cash Deposits Supported by Books

ITAT Surat Deletes Section 68 Addition on Loan Repaid Within Same Financial Year

Telangana HC Allows Section 54F Exemption Despite Delay in Villa Handover by Developer

ITAT Mumbai Allows Section 10(38) Exemption on JMD Telefilms Share Sale

ITAT Restricts Cash Deposit Addition to 0.25% Commission for Name-Lender
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.
