#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.
Income Tax
Income Tax
ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
Income Tax
Income Tax
ITAT Chennai Reduces Estimated Profit from 8% to 6.5% of Bank Deposits in Best Judgment Assessment
Income Tax
Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Ex-Parte Assessment Reopened After Trust Produced Registration and Supporting Documents in Appeal
Income Tax
Income Tax
Penalty for Non-Compliance Cannot Stand When Assessment Is Completed Under Section 143(3)
Income Tax
Income Tax
Advance Tax Condition u/s 249(4)(b) Applies Only to Admitted Income: ITAT Chennai
Income Tax
Income Tax
ITAT Upholds Addition as Cash Deposits Lack Evidence; Section 115BBE Amendment Prospective
Income Tax
Income Tax
Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi
Income Tax
Income Tax
Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
Income Tax
Income Tax
Sec 270A Penalty: Immunity U/s 270AA Cannot Be Denied Without Hearing – ITAT Bangalore
Income Tax
Income Tax
ITAT Bangalore Deletes Sec 69A Addition on Demonetisation Cash Deposits Explained by Earlier Withdrawals
Income Tax
Income Tax
Sec 271(1)(b) Penalty Deleted as Assessee Later Complied; Nil Income Accepted – ITAT Bangalore
Income Tax
Income Tax
Reassessment Notice to Deceased Person Invalid Because Law Requires Notice to Legal Heirs
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.
