#Section 144
Log in to FollowLatest Section 144 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

ITAT sets aside Ex-Parte Addition Due to Assessee’s Illness, Husband’s Death; Remands Case to CIT(A)

Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur

No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions

Ex-parte order confirming addition remanded back as major cash deposits were prior demonetization

Non-payment of tax under Income Declaration Scheme cannot change character of income declared

Reassessment u/s. 147 not justified as reasons recorded is plagued with several defects: ITAT Delhi

CIT(A) Must Provide Reasoned Order and Fair Hearing: ITAT Jaipur

Condonation rejected as time limit prescribed u/s. 61 of IBC not satisfied: NCLAT Chennai

Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat

Passing of ex-parte order without deciding case on merits untenable: ITAT Visakhapatnam

Matter remanded to CIT(A) as ex-parte order passed in absence of any response by assessee: ITAT Visakhapatnam

Delay in filing of an appeal condoned as delay was not intentional or deliberate: ITAT Surat

Order deemed to be erroneous as passed without making necessary inquiries and verification

Petitioner denied Right to Explain Cash Deposit of ₹63.7 Lakhs: HC Quashes Assessment Order
Explore the latest Section 144 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.
