#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.

Dead Person Can’t Be Assessed: ITAT Quashes Entire Assessment Despite AO Being Informed of Death

ITAT Deletes Addition as Sale Value & Stamp Duty Alone Cannot Prove Cash Payment

Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi

ITAT Slams ₹120 Crore Section 68 Addition on Fintech Giant: AO Cannot Ignore Evidence & Make Mechanical Additions

ITAT Deletes Demonetisation Cash Deposit Addition as Withdrawals Exceeded Deposits

Entire Bank Deposits Cannot Be Taxed as Income – ITAT Restricts Addition to 2% in Renukamata Society Cases

CIT(A) Is Not a Dismissal Counter: ITAT Says Appeals Must Be Decided on Merits, Not Closed for Non-Compliance

Reassessment Beyond 3 Years for ₹8 Lakh Addition? – ITAT Questions Validity of Section 148 Notice

ITAT Remands ₹38.04 Lakh Tax Addition as Legal Heir Was Not Given Effective Opportunity

ITAT Remands Addition Due to Failure to Verify GST Turnover Instead of Bank Credits

Section 263 Upheld as AO Failed to Examine Nature of ₹3.98 Crore Receipt: ITAT Chandigarh

Addition Deleted Due to Pure Estimation on Borrowed Satisfaction Without Verification

Interest on VAT is Compensatory, Not Penal – ITAT Allows Deduction

No Specific Charge = No Penalty – ITAT Deletes 270A Penalty for Vague Notice Bonafide Claim
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.
