#Section 144
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Income Tax
Income Tax
Enhancement by CIT(A) without providing opportunity to assessee is unsustainable
Income Tax
Income Tax
Mere Non-receipt of confirmation from sundry creditors cannot result into addition
Income Tax
Income Tax
ITAT Directs Re-adjudication: Insufficient Opportunity in Section 144 Assessment
Income Tax
Income Tax
No addition u/s 69 on account of Unexplained Investment on Bank Account
Income Tax
Income Tax
Official liquidator should be assisted by the erstwhile directors even after winding up
Income Tax
Income Tax
Order passed without proper service of notice u/s 147/148 is liable to be quashed
Income Tax
Income Tax
Addition towards trading in penny stock sustained for lack of assistance during appeal proceedings
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Addition invoking section 56(2)(vii)(b) unsustained as stamp duty value less than agreement value
Income Tax
Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
Income Tax
Income Tax
Time limit extendable in case of non-cooperation during conduct of special audit
Income Tax
Income Tax
Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Income Tax
Income Tax
Penalty u/s 271B for non-filing of tax audit report not leviable if sufficient cause shown
Income Tax
Income Tax
Addition unsustained as difference between reported gross receipts and Form 26AS duly explained
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.
