#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.

CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune

Delay of 601 days condoned on reasonable cause shown: ITAT Bangalore

Dismissal of appeal for non-payment of self-assessment tax unjustified as no tax was payable due to losses: ITAT Hyderabad

Section 2(14): No capital gains tax on Income proceeds from Agricultural Land

Reassessment unsustained as based on entirely new reason which deprives assessee’s right to object: Delhi HC

CIT(A) cannot pass ex-parte order without affording opportunity of being heard: ITAT Delhi

Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore

Order set aside as opportunity not granted to AO to examine fresh evidence relied upon by CIT(A): ITAT Ahmedabad

Foreign allowance for services rendered outside India is not taxable in India: ITAT Kolkata

Addition already finalized u/s. 143(3) cannot be added again vide order u/s. 144: ITAT Mumbai

Additional grounds raised in appeal needs adjudication by lower authority: ITAT Chennai

Budget 2024: CIT(A) can Refer Section 144 Best Judgment Assessments Back to AO

Reassessment order not communicated within time prescribed u/s 153(2) quashed: Manipur HC

Notice issued making addition u/s. 68 whereas order confirmed addition u/s 69A untenable: Calcutta HC
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.
