#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.

Revisionary proceedings initiated in the name of non-existent entity is invalid

Kerala HC Deems 24-Hour Response Time Unreasonable: Sets Aside Income Tax Assessment Order

Lack of cooperation from petitioner, HC upheld best judgment assessment order

Non-Responsive Petitioner cannot complain violation of principles of natural justice

HC set aside Assessment order passed on Transferor/Non-existing Company

CIT(A) Required to Provide Plausible Reasons for Deletion of Addition: ITAT

ITAT Delhi deletes addition for Difference in Opening & Closing Stock Due to Mistake

Income Tax Reassessment Requires valid service of Section 148 Notice

ITAT Delhi Upholds Reassessment on ITR Non-Filing & Cash Transactions

ITAT Chennai: Appeals Allowed, Cost Imposed for Non-Appearance

Closed assessment cannot be reopened without any actionable material

Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time

ITAT Kolkata: Penalty Deleted – AO Cannot Demand P&L for Section 44AD Income

Assessment Order Under Section 144 rws 147 Invalid Without DIN: ITAT Pune
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.
