#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.

Reopening Notice & Tax Demand Against Dissolved Company Quashed: Bombay HC

Cash Deposits Already Offered Under Section 44AD Can’t Be Taxed Again Under Section 69A: ITAT Hyderabad

AO Cannot Reject Registered Valuer’s Report Without DVO Reference: ITAT Delhi

Invalid Section 148 Notice Service Leads to Reassessment Remand: ITAT Amritsar

No Section 68 Addition Without Incriminating Material in Search Assessments: ITAT Delhi

Assessment Quashed for Invalid Section 143(2) Notice Issued Without Jurisdiction: ITAT Delhi

ITAT Delhi Quashes Assessment as ACIT Lacked Jurisdiction to Issue Section 143(2) Notice

Assessment Order Enhaning Addition Without Opportunity Quashed: Bombay HC

Absence of Legal Heir Certificate Alone Cannot Justify Section 68 Addition; ITAT Delhi Reduces GP Estimation

Assessment Order Comes Into Effect Only Upon Signing, Not Drafting: Bombay HC

Farmer’s KYC Documents Allegedly Misused for ₹5.83 Crore Cash Deposits; ITAT Hyderabad Orders Fresh Verification

Section 54 Relief Can’t Be Denied Merely Due to Section 50C Addition: Pune ITAT

Section 68 Addition Deleted as Demonetisation Cash Deposits Came From Recorded Debtors: ITAT Lucknow

Section 28 Land Acquisition Interest Exempt as Enhanced Compensation: ITAT Delhi
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.
