#Section 147
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Income Tax
Income Tax
Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings
Income Tax
Income Tax
Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi
Income Tax
Income Tax
Reassessment Beyond 4 Years Quashed – ITAT Says AO Must Specifically Allege Failure to Disclose Material Facts
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening
Income Tax
Income Tax
Mere Acceptance of Political Donation Addition Doesn’t Justify Penalty
Income Tax
Income Tax
ITAT Deletes Additions Based Solely on Third-Party Seized Tally Data
Income Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Income Tax
Income Tax
Unregistered Sale Agreement Can Qualify for Section 54 Relief: Hyderabad ITAT
Income Tax
Income Tax
Reassessment Quashed for Ignoring Reply Filed Under Section 148A(b): ITAT Slams ‘Borrowed Satisfaction’
Income Tax
Income Tax
Entire Land Deal Receipts Cannot Be Taxed as Income: ITAT Restricts Addition to Estimated Profit Element
Income Tax
Income Tax
No 270A Penalty When Income Declared in 148 Return Is Accepted: ITAT Deletes ₹4.91 Lakh Penalty
Income Tax
Income Tax
ITAT Deletes Capital Gains & Alleged On-Money Addition: Agricultural Land Outside Section 2(14), 50C Inapplicable
Income Tax
Income Tax
Premature Surrender of Pension Policy Not Taxable as Income from Other Sources: ITAT Ahmedabad
Income Tax
Income Tax
Cancelled Property Deal Cannot Trigger Section 69 Addition: ITAT Deletes ₹4.96 Lakh Unexplained Investment Addition
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.
