#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.

Form 26AS Receipts Cannot Be Taxed Without Proper Reconciliation: ITAT Nagpur

ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period

ITAT Orders Recalculation of Section 270A Penalty Due to Wrong Under-Reported Income Computation

Capital Gains Addition Cannot Stand When Property Sale Is Under Civil Dispute: ITAT Ahmedabad

Participation in Reassessment Proceedings Cannot Cure Section 143(2) Notice Absence: ITAT Nagpur

Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element

AO Cannot Tax Entire Sale Consideration as Capital Gain Without Allowing Cost of TDR: Bangalore ITAT

7-Day Opportunity Not a Valid Hearing, Restores Section 69C Credit Card Addition: Mumbai ITAT

ITAT Restores Appeal as Assessee Uploaded Replies in Wrong NFAC Window

Entire Joint Property Value Cannot Be Taxed in One Co-owner’s Hands Without Verification: ITAT Delhi

ITAT Hyderabad Condones 182-Day Delay as Assessee Faced Liver Failure

Assessment Order Quashed Due to Email Communication Issue Despite Valid Section 148 Notice

Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years

ITAT Delhi Quashes Reassessment as Reopening Was Based Only on Audit Objection
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.
