#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.

ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books

ITAT Deletes GP Addition as AO Failed to Reject Books Under Section 145(3)

ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid

No Addition on Reopening Issue, No Addition on Any Other Issue: Bangalore ITAT Quashes Reassessment

Section 80P Deduction Denied as Return of Income Was Not Filed Before Assessment

ITAT Allows Deduction for Hidden Expenditure as Entire On-Money Cannot Be Taxed

ITAT Grants Fresh Hearing but Imposes Cost as Different Email Does Not Excuse Earlier Non-Compliance

Fresh Assessment Ordered as Assessee Seeks Opportunity to Explain Foreign Currency Purchases

ITAT Dismisses Appeal as Assessee Failed to File Return and Substantiate Claims

Cash Deposit Already Taxed in Proprietor’s Income Not Taxable Again in Firm’s Hands

Reassessment Quashed Because Section 148 Notice Was Based on Unfounded Reasons

ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Renders Section 148 Notice Invalid

ITAT Restricts Bogus Purchase Addition to 5% Profit Element: ITAT Delhi

Bangalore ITAT Condones 367-Day Delay and Rejects Challenge to NFAC Jurisdiction in Reassessment Case
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.
