#Section 144
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Income Tax
Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax
Income Tax
Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A
Income Tax
Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax
Income Tax
Penalty order quashed due to insufficient service of notice
Income Tax
Income Tax
Addition u/s 69A unjustified as evidences explaining nature & source of cash deposits filed
Income Tax
Income Tax
Matter restored as ex-parte addition made towards unexplained investment
Income Tax
Income Tax
ITAT directs Reconsideration of Case by CIT(A) due to Lack of Communication
Income Tax
Income Tax
ITAT Upholds CIT(A) Decision on Deletion of Income Tax Addition for Unexplained Investment
Income Tax
Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
Give chance to Assessee to establish non-receipt of statutory notices: ITAT
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Custom Duty
Custom Duty
Resorting to provisional assessment without doubting/ rejecting load port test certificate unjustified
Income Tax
Income Tax
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Income Tax
Income Tax
Reopening of assessment without tangible material is invalid
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.
