#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 271B Penalty Deleted After Belated Tax Audit Report Accepted in Reassessment: ITAT Chennai

Section 148 Notice Quashed for Lack of Tangible Material & Opinion Chnage: ITAT Chennai

Insurance Compensation Adjusted Against Fire Loss Cannot Be Taxed Again: ITAT Chennai

Double Taxation Relief on Bonus Provision Reversal; Brokerage Provision Allowed; Section 80G Deduction Upheld for CSR Donations: ITAT Mumbai

Section 148 Notice Quashed for Absence of Section 150 Finding or Direction: ITAT Bangalore

Unexplained Cash Credit Addition Deleted on Loan Repayment Establishment: ITAT Delhi

Reopening Notice & Tax Demand Against Dissolved Company Quashed: Bombay HC

Section 148 Notices & Order Quashed for Ignoring Finance Act, 2021 Procedure: Telangana HC

Delhi HC Upholds Reassessment Based on Investigation Wing Report

ITAT Delhi Quashes Reassessment for Failure to Supply Section 151 Approval

ITAT Delhi Quashes Reassessment for Non-Supply of Material Under Section 148A

Patna HC Quashes Reassessment Based on Incorrect Section 148A Notice

ITAT Delhi Quashes Reassessment Where Escaped Income Was Below ₹50 Lakh Threshold

Karnataka HC Quashes Reassessment Over Unsigned Section 148A Notice
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.
