#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 Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside

Capital Gains Reassessment Remanded Because AO Failed to Refer Stamp Valuation to DVO Under Section 50C

Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi

₹14 Lakh Unexplained Investment Addition Reopened Due to Incomplete Evidence Review

Reassessment Upheld as Section 148 Notice Issued Within Limitation Despite clerical error in email attachment

No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation

Post search abatement of pending assessments under 158BA(2) is not automatic

ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction

CIT(A) Cannot Dismiss Appeal for Non-Payment of Advance Tax in Reassessment: ITAT Indore

Appeal Cannot Be Dismissed for Non-Payment of Advance Tax Where No Taxable Income Exists: ITAT Raipur

ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time

ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151

Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC

Bogus Purchase Disallowance – Issue of 12.5% vs 100% Addition Remanded to CIT(A) for Fresh Fact Verification – ITAT Mumbai
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.
