#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 Reassessment Notice Quashed as Change of Opinion After Four Years: Gujarat HC

Customer Advances Adjusted Against Sales Cannot Be Taxed Under Section 68: ITAT Surat

Patna ITAT Deletes Search Additions Based on Retracted Statements & Estimates

Addition on Alleged Bogus LTCG From Penny Stock Upheld: ITAT Ahmedabad

Bogus Entry Network Exposed in Survey Justifies Reassessment: ITAT Delhi

8% Income Estimation on Bank Credits Upheld for Lack of Evidence: ITAT Hyderabad

Wrong PAN in Form 26QB Can’t Deny TDS Relief: ITAT Ahmedabad

Loose Papers Without Supporting Evidence Cannot Sustain Brokerage Additions: ITAT Ahmedabad

Cash Deposits Already Offered Under Section 44AD Can’t Be Taxed Again Under Section 69A: ITAT Hyderabad

Write-Back of Unclaimed Loan Loss Provision Can’t Be Taxed Again: ITAT Mumbai

648-Day Delay Condoned, Income Tax Appeal Restored to CIT(A): ITAT Bangalore

Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore

AO Cannot Reject Registered Valuer’s Report Without DVO Reference: ITAT Delhi

Invalid Section 148 Notice Service Leads to Reassessment Remand: ITAT Amritsar
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.
