#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.

Reassessment Invalid Without Mandatory Section 143(2) Notice: Allahabad HC

ITAT Chennai: Rs.1 Crore Section 10(23C) Limit Applies Separately to Each School

Bombay HC Quashes Reassessment for Total Non-Application of Mind by Tax Authorities

ITAT Chennai: Debenture Interest Taxable on Conversion Into Equity Shares

CIT(A) Cannot Dismiss Appeal for Non-Compliance Without Decision on Merits: ITAT Delhi

₹23.50 Lakh On-Money Addition Lacks Actual Payment Evidence: ITAT Delhi

Section 54F Claim Can Be Raised Before ITAT Even If Not Claimed in Return: ITAT Hyderabad

CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding Merits: ITAT Pune

Wrong Section 151 Authority Approval Invalidates Reassessment Notice: Bombay HC

Third-Party Excel Sheet Without Corroboration Cannot Sustain Section 69A Addition: ITAT Agra

AY 2015-16 Reassessment Time-Barred; ₹3.27 Crore Additions Fall as ITAT Quashes Proceedings

₹11.65 Lakh Cash Deposit Explained; Section 115BBE Inapplicable to AY 2011-12: ITAT Bangalore

₹5.18 Crore Ex-Parte Assessment Remanded for Fresh Adjudication: ITAT Agra

No Addition on Reopening Ground Makes Reassessment Invalid: ITAT Agra
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.
