#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 Remands Matter, Imposes Cost on Assessee for Lack of Cooperation

Section 251 not empowers CIT(A) to discover new income source: ITAT Ahmedabad

ITAT Quashes Assessment Order for Lack of Property Valuation Report

ITAT directs CIT(A) to Condone 857-Day Delay considering change in residence & age

Investment in Shares is Capital Account Transaction, Not Income: Delhi HC

ITAT Orders Re-adjudication for LTCG of Canceled Property Sale

CIT(A) Can’t dismiss Appeal U/s. 250 without Discussion on Merit: ITAT Ahmedabad

Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata

Faceless Assessment Lapses Shouldn’t Prejudice Effective Administration: ITAT Kolkata

Order passed u/s 144(C)(1) of Income Tax Act to be construed as draft assessment order only: Madras HC

ITAT Delhi quashes reassessment initiated by AO on incorrect facts

ITAT upholds Reassessment of Company for land acquired by it before incorporation through Directors

If recipient has paid tax, no demand under section 201(1) should be enforced

No Addition on estimation basis without Rejecting Books of Accounts: Delhi 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.
