#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 Demand Quashed as Resolution Plan Extinguished Pre-CIRP Tax Dues

Reassessment Held Void as AO Invoked Section 147 Instead of Section 153C

Income Tax Reopening Sustained as Assessee Was Alleged Beneficiary of Accommodation Entries

Reassessment Notice Upheld as Information on Shell Companies Constituted Tangible Material

Delhi HC Allows Reassessment as DRI Information on Alleged Bogus Purchases Constituted Tangible Material

No Section 68 Addition on Income Already Offered u/s 44AD: Delhi ITAT

Once Sales Are Accepted, Entire Cash Deposits Cannot Be Taxed Again: Delhi ITAT

Delhi ITAT Quashes Reassessment Over AO’s Non-Application of Mind

ITAT Sets Aside Ex Parte Assessment as E-Filed Responses Were Ignored by AO

Section 68 Addition Sent Back for Reconsideration Due to Incomplete Examination of Loan Evidence

Notices Went to Spam Folder: Bangalore ITAT Grants Fresh Hearing in Reassessment Case

No Return Filed but TDS Credit Cannot Be Denied After Taxing Income: ITAT Mumbai

ITAT Delhi Deletes Bogus Purchase Addition as Sales Were Recorded

ITAT Nagpur Quashes Reassessment as Notice Was Issued to Deceased Assessee
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.
