#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.
Income Tax
Income Tax
Reassessment Quashed as Section 153C, Not Section 147, Applied: ITAT Ahmedabad
Income Tax
Income Tax
Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material
Income Tax
Income Tax
Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai
Income Tax
Income Tax
Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
Income Tax
Income Tax
Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad
Income Tax
Income Tax
ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment
Income Tax
Income Tax
Section 12AA Registration Cannot Be Cancelled on Mere Capitation Fee Allegations: ITAT Chennai
Income Tax
Income Tax
No Reassessment Addition Without Addition on Recorded Reason: ITAT Surat
Income Tax
Income Tax
Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin
Income Tax
Income Tax
No Bogus LTCG Addition Without Proof of Price Manipulation Linking Assessee: ITAT Raipur
Income Tax
Income Tax
CIT(A) Must Decide Jurisdiction Before Remanding Reassessment to AO: ITAT Raipur
Income Tax
Income Tax
Buyer’s Denial Alone Can’t Justify Section 69A Addition: ITAT Hyderabad
Income Tax
Income Tax
Section 147 Reassessment Quashed for Lack of Jurisdiction: ITAT Kolkata
Income Tax
Income Tax
WhatsApp Chats & Excel Sheets Can’t Justify Taxing Gross Receipts: ITAT Mumbai
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.
