#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
Income Tax
ITAT Mumbai Quashes Reassessment as Section 148 Notice Was Issued Beyond Surviving Limitation Period
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment as Reopening Was Based Only on Audit Objection
Income Tax
Income Tax
Reassessment Quashed as AO Used Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
Section 263 Proceedings Quashed as AO’s Order Was Not Erroneous in Jewellery Case
Income Tax
Income Tax
Bangalore ITAT Grants Relief in Section 50C Addition – DVO Valuation in Co-Owner’s Case Accepted Over Stamp Duty Value
Income Tax
Income Tax
ITAT Deletes Addition Because Stamp Duty Value Ignored Illegal Construction
Income Tax
Income Tax
Bangalore ITAT Slashes Estimated Profit from 15% to 7% – Best Judgment Assessment Cannot Be a “Blind Guess”
Income Tax
Income Tax
Telangana HC Quashes Reassessment by Jurisdictional AOs After Faceless Scheme Implementation
Income Tax
Income Tax
Section 56(2)(x) Not Applicable Before 01.04.2017: ITAT Delhi
Income Tax
Income Tax
Mere Search Allegations Against Lender Cannot Make Every Loan Bogus: ITAT Mumbai
Income Tax
Income Tax
Mumbai ITAT Quashes AY 2015-16 Reassessment as Time-Barred – Revenue’s Own Concession in Rajeev Bansal Proves Fatal
Income Tax
Income Tax
CIT(A) Cannot Order Protective Reopening for Different Assessment Year: ITAT Lucknow
Income Tax
Income Tax
Section 68 Addition Deleted – ITAT Says Investigation Wing Report Alone Cannot Prove Bogus Share Capital
Income Tax
Income Tax
Gujarat HC Quashes Reassessment Due to Vague Loose Papers on NA Land
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.
