#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.

Wrong Invocation of Section 153C- ITAT Quashes Assessments Where Assessee Was Himself Searched

APMC Gets Full Exemption – ITAT Condones Delay & Quashes Assessments Despite PAN Error

No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR

Demonetisation Cash Addition Deleted – ITAT Accepts Family Savings Explanation Backed by Affidavit

Reassessment Fails When Original Reason Disappears – ITAT Chennai Quashes Entire Proceedings

ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return

Technical Dismissal Upheld but ITAT Orders Fresh Review After 26AS Correction

Updated Return During Scrutiny Invalid; ITAT Grants Relief Only for Limited Verification

Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC

Section 50C Not Applicable to Stock-in-Trade? ITAT Remands for Fresh Verification

Reassessment Notice for AY 2015-16 Quashed as Time-Barred Due to Post-1st April 2021 Issuance

Miss the Due Date, Miss U/s 80P: No Second Chances-Late Return, No Relief: U/s 80P Strictly Time-Barred- Karnataka HC

Section 68 Addition Deleted as Bank Entries Not Considered Books of Account

Section 148 Notice Quashed as SC Ruling Settled Limitation Issue: Bombay HC
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.
