#Section 147
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Income Tax
Income Tax
Reassessment Quashed as AO Relied on Borrowed Satisfaction from Investigation Wing
Income Tax
Income Tax
Reassessment Quashed as Reasons Were Based on Incorrect Facts & Mechanical Recording
Income Tax
Income Tax
ITAT Remands Case as Validity of Section 148 Notice Depends on Issue Pending Before SC
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 151 Approval Was Taken from Wrong Authority
Income Tax
Income Tax
ITAT Quashes Reassessment as Escaped Income Was Below Rs. 50 Lakh and Notice Was Issued Beyond Three Years
Income Tax
Income Tax
Section 148 Notice Quashed as Approval Was Obtained From Wrong Authority
Income Tax
Income Tax
Reassessment Quashed as Escaped Income Was Below ₹50 Lakh After Three-Year Limit
Income Tax
Income Tax
Section 148 Notice Quashed as Escaped Income Was Below ₹50 Lakh & Issued After 3 Years
Income Tax
Income Tax
ITAT Quashes Reassessment as Assessment Was Framed by Officer Who Did Not Issue Section 148 Notice
Income Tax
Income Tax
ITAT Quashes Reassessment as Reopening Was Based on Mere Change of Opinion
Income Tax
Income Tax
ITAT Allows Appeal as DVO Reference Was Invalid Under Pre-2012 Section 55A
Income Tax
Income Tax
Assessee Gets Relief as Section 55A Amendment Was Prospective, Not Retrospective
Income Tax
Income Tax
Reopening of Assessment Invalid as DVO Valuation Was Lower Than Assessee’s Declared Value
Income Tax
Income Tax
Search on Advocate Upheld as Authorities Recorded Reasons to Believe Under Section 132
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.
