#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.

Assessment Order on Old PAN Appealable Despite New PAN allotment: Kerala HC

Reassessment: Invalid if AO’s Belief Lacks Bona Fides, Is Vague and Arbitrary

ITAT Delhi: Deletion of Income Addition due to Duplicate Entries in Form 26AS

ITAT delete Section 271A Penalty: AO Fails to Prove Appellant’s Business Mandating Books under Section 44AA

Kerala HC sets aside assessment order, citing violation of natural justice

Section 144C(4) – Assessment Order Time-Barred if Objections Filed After Limitation: Delhi HC

CIT(A) cannot exercise enhancement power on issue not dealt by AO

Section 263: Revision unjustified as AO took possible view based on available records

Granting Condonation for Appeal Delay: Consider Senior Citizens Unfamiliar with Digital Systems & Faceless Scheme

Valuation of iron ore set aside due to inordinate delay in testing samples

No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT

Income Tax Notice issued prior to date of approval of Resolution Plan was quashed

Transfer of assets of partnership to retiring partners is taxable u/s. 45(4) of Income Tax Act

Addition u/s. 68 purely based on assumption is unsustainable in law
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.
