#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 147 Assessment Set Aside as ITO Lacked Pecuniary Jurisdiction: ITAT Delhi

Assessment Order Comes Into Effect Only Upon Signing, Not Drafting: Bombay HC

Section 148 Notice Emailed on 1 April 2021 Can’t Be Treated as Issued on 31 March: Bombay HC:

Bombay HC Sets Aside Order Rejecting Naresh Goyal’s Reassessment Objections

Pune ITAT Quashes Reassessment as Section 148A(b) & 148A(d) Reasons Differed

Farmer’s KYC Documents Allegedly Misused for ₹5.83 Crore Cash Deposits; ITAT Hyderabad Orders Fresh Verification

Block Assessment Quashed for Lack of Section 143(2) Notice: Delhi HC

Section 28 Land Acquisition Interest Exempt as Enhanced Compensation: ITAT Delhi

Section 69 Addition Deleted as No Evidence Linked Joint Holder to Alleged On-Money: ITAT Mumbai

No Section 271(1)(c Penalty on Additional Income Declared in Section 153A Return: ITAT Delhi

WhatsApp Chats Accepted as Evidence, On-Money Addition Limited to 25%: ITAT Mumbai

Leave Encashment Exemption Cannot Be Refused Merely Because Form 16 Omits It: ITAT Pune

Assessment Orders Quashed for Jurisdictional Defects in Reassessment & Search Proceedings: ITAT Delhi

Section 69 Additions Unsustainable on Uncorroborated Ledgers: ITAT Delhi
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.
