#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
Pune ITAT Quashes Section 148 Notice for Taking Sanction From PCIT Instead of PCCIT
Income Tax
Income Tax
No Fishing Enquiries in Reassessment – Pune ITAT Quashes 148 Proceedings After AO Dropped Original Issue!
Income Tax
Income Tax
No Cross-Examination, No Addition: ITAT Deletes ₹1.09 Crore “Entry Operator” Loan Addition
Income Tax
Income Tax
Bombay HC Quashes Reassessment as Limitation Expired Before Assessment Order Was Passed
Income Tax
Income Tax
ITAT Deletes Addition as Sale Value & Stamp Duty Alone Cannot Prove Cash Payment
Income Tax
Income Tax
ITAT Delhi Deletes IDS Addition as Income Was Taxed in Wrong Assessment Year
Income Tax
Income Tax
Reopening After 4 Years on Same “Hawala Purchase” Material = Mere Change of Opinion: Pune ITAT Quashes Reassessment
Income Tax
Income Tax
Income Tax Additions Based Only on DRI Allegations Sent Back for Fresh Review by ITAT
Income Tax
Income Tax
No Automatic Addition Based on Form 26AS Mismatch if No Matching Bank Credits
Income Tax
Income Tax
Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi
Income Tax
Income Tax
No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
Income Tax
Income Tax
Reassessment Invalid Where Seized Document Did Not Match Agricultural Land Sale: Gujarat HC
Income Tax
Income Tax
Escaped Income Below ₹50 Lakh? Reopening After 3 Years Is Dead on Arrival: ITAT Quashes NRI Reassessment
Income Tax
Income Tax
AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’
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.
