#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.

Section 276CC Conviction Unsustainable Without Established Tax Liability: Madras HC

Section 69A Cannot Apply to Cash Already Recorded in Books: ITAT Jodhpur

“Our Counsel Failed Us” Cannot Justify Three-Year Appeal Delay Without Evidence: ITAT Pune

Subsequent Compliance and Reasonable Cause Justify Deletion of Section 272A Penalty: ITAT Delhi

Every Bank Credit Is Not Income Without Examining Withdrawals and Transfers: ITAT Amritsar

Section 148 Notice Beyond Surviving Time Is Invalid: ITAT Surat

Same Land Cannot Receive Different Capital Gains Treatment for Co-Owners: ITAT Surat

AY 2015-16 Section 148 Reassessment Time-Barred: ITAT Surat

No Reply Does Not Mean No Merit: CIT(A) Must Decide Appeal on Merits: ITAT Pune

CIT(A) Must Decide Reassessment Jurisdiction Before Remand: ITAT Agra

Electricity Consumption Variation Alone Cannot Justify Book Rejection: ITAT Chandigarh

10% Tax Demand Deposit Unjustified Where Trust Has Strong Prima Facie Case: Bombay HC

Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi

Harshad Mehta AY 1993–94: ITAT Mumbai Deletes Unsupported Securities Additions
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.
