#Section 147
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Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra

Mechanical Section 151 Approval Invalidates Reassessment: ITAT Agra

Mechanical Section 151 Approval Invalidates Reassessment Proceedings: ITAT Agra

ITAT Deletes ₹3.12 Lakh Penalty as Withdrawn Political Donation Claim Did Not Prove Misreporting

Section 148 Notice Beyond Surviving Limitation Quashed: ITAT Ahmedabad

Demerger Requires Adjusted Cost of Unlisted Shares: ITAT Ahmedabad

Section 80GGC Deduction for ₹1 Lakh Political Donation Denied: ITAT Ahmedabad

AO Must Prove Assessment Order Was Passed Within Time: ITAT Ahmedabad

Reassessment Quashed as Pr. CIT Was Wrong Sanctioning Authority: ITAT Hyderabad

Sonu Sood Search: ITAT Mumbai Remands ₹76 Lakh Addition in Wife Sonali Sood’s Case

Section 50C Addition Deleted as Sale Consideration Fixed Before Registration: ITAT Chennai

Section 147 Reopening on Mere Suspicion of Fund Rotation Quashed: ITAT Delhi

Section 80-IA Deduction Cannot Be Denied If Audit Report Filed During Assessment: Gujarat HC

Wrong Section 151 Approval Invalidates Reassessment Beyond Three Years: 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.
