#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.

Computation of income approved by assessee before CIT(A) cannot be argued against Tribunal: ITAT Nagpur

Purchase of property wrongly alleged as sale hence matter remanded back: ITAT Delhi

Request to restore matter not granted as matter not represented by assessee since long time: ITAT Raipur

Prima Facie Belief Required with Tangible Material Showing Income Escaped Assessment- Section 147/148

Section 263 Invocation Unjustified if No Evidence of Erroneous Order

Granting response time of less than seven days results into breach of principles of natural justice: Bombay HC

ITAT Remands Case to CIT(A) After Incorrect Return Filing Date Led to Erroneous Dismissal on Limitation Grounds

Filing of Form 10B is a procedural requirement & should not negate substantive claim of exemption

Reassessment Notice not received: Calcutta HC Directs PCIT to Reconsider the matter

Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad

Advance tax payment provisions doesn’t apply to reassessment proceedings: ITAT Indore

Section 148 notice to NRI Without Mandatory Faceless Procedure Unsustainable: Telangana HC

Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC

CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata
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.
