#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.

Section 148 Notice Beyond Surviving Time Is Invalid: ITAT Surat

Seven Clear Days Missing: Section 148A(b) Notice Invalidates Reassessment: ITAT Ranchi

Same Land Cannot Receive Different Capital Gains Treatment for Co-Owners: ITAT Surat

₹2.68 Crore Property Addition Falls as Reopening Runs Out of Time: ITAT Surat

AY 2015-16 Section 148 Reassessment Time-Barred: ITAT Surat

Customer’s Payment, Another Firm’s Account: ₹45 Lakh Section 68 Addition Deleted by ITAT Surat

Property Buyer’s Alleged On-Money Addition Restricted to 10%: ITAT Rajkot

No Reply Does Not Mean No Merit: CIT(A) Must Decide Appeal on Merits: ITAT Pune

CIT(A) Must Decide Reassessment Jurisdiction Before Remand: ITAT Agra

Recorded Land Investment Cannot Be Taxed Under Section 69: ITAT Chandigarh

Himachal Pradesh HC Allows Fresh Section 147A Challenge With 90-Day Protection

Reassessment Beyond 3 Years Quashed as PCIT Was Wrong Sanctioning Authority: ITAT Mumbai

Reassessment Without Cross-Examination of Alleged Bogus Purchase Supplier Invalid: P&H HC

Reassessment Quashed as AO Failed to Decide Objections: Bombay 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.
