#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.

Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search

ITAT Remands Cash Deposit Addition as Documentary Evidence Was Not Examined

Sale of Ancestral Property Taxable as Capital Gains not as Income from Other Sources

ITAT Delhi Upholds 1% Income Estimate as Assessee Was Commission Agent

ITAT Quashes Reassessment as AO Invoked Section 147 Instead of Section 153C

Section 68 Addition Upheld as Assessee Failed to Prove Genuineness of Loan Transactions

Gujarat HC Quashes Reassessment Notice Issued Beyond Surviving Limitation Period

Section 50C Applies to Transfer of Land to Govt-Linked Housing Society; ITAT Upholds Section 263 Revision

ITAT Dismisses Appeal as No Grievance Arose From Section 143(3) Assessment Order: ITAT Delhi

ITAT Delhi Deletes Section 69A Addition as Director Was Not Owner of Cash

ITAT Grants Fresh Hearing but Imposes Cost as Different Email Does Not Excuse Earlier Non-Compliance

Fresh Assessment Ordered as Assessee Seeks Opportunity to Explain Foreign Currency Purchases

ITAT Dismisses Appeal as Assessee Failed to File Return and Substantiate Claims

Reassessment Quashed Because Section 148 Notice Was Based on Unfounded Reasons
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.
