#Section 147
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Capital Gains Issue Remanded to Verify Rural Agricultural Land Claim: ITAT Chennai

Sections 56(2)(x)(b) & 69 Additions Remanded for Fresh Examination: ITAT Chennai

Section 148 Notice Invalid if issued After Surviving Limitation Expiry: ITAT Ahmedabad

Section 263 Order Void if Original Assessment Was Time-Barred: ITAT Kolkata

Section 148 Reassessment Quashed as Notice Issued Beyond Surviving Limitation Period: ITAT Ahmedabad

Section 148 Reassessment Quashed as Change of Opinion Beyond Four Years: Gujarat HC

Section 148 Reassessment Quashed for Non-Disposal of Objections: ITAT Delhi

ITAT Kolkata Deletes Section 68 Addition on Accepted Investment Transactions

Reason to Believe: Revisiting Rajesh Jhaveri Stock Brokers Case

Reassessment Quashed as New Allegations Exceeded Section 148A Proceedings: Karnataka HC

Assessment Order Valid Despite Initial Absence of DIN if Subsequently Communicated: Karnataka HC

Section 271DA Penalty Time Limit Runs from JCIT Notice, Not AO Reference: Karnataka HC

Section 143(1)(a) Disallowance Set Aside on Debatable PF/ESI Issue: Chhattisgarh HC

Section 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana 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.
