#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.

Registration status u/s. 12AA and exemption u/s. 11 and 12 needs to be re-examined: ITAT Jodhpur

ITAT Restores Assessment for Fresh Adjudication, Allows Assessee to Present Evidence

Delay Condoned as Assessee, an Agriculturist, Unaware of Proceedings: ITAT Ahmedabad

Power of rectification vested to Settlement Commission only w.e.f. 01.06.2011: Madras HC

No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment

Cash deposit during demonetization period to be examined as per CBDT instructions: ITAT Bangalore

Dismissal of appeal by CIT(A) unjustified as reason for non-payment of advance tax amount explained: ITAT Bangalore

ITAT Orders De Novo Consideration as CIT(A) Fails to Provide Reasons for dismissal of appeal

Arihant Developers Wins Bombay HC Case on IDS Tax Payment

Assessment must be completed u/s. 144 when books of accounts are rejected u/s. 145(3): ITAT Jaipur

Due to short gap between three notices CIT(A) directed to give one more opportunity of being heard

Settlement Commission Orders Not Rectifiable Under Section 154: Madras HC

No Physical Notice in Ex-Parte Proceedings – ITAT Remands Case to CIT(A)

Dismissal of appeal on account of non-prosecution without deciding on merits unjustified: ITAT Ranchi
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.
