#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.

Addition U/s 69 Deleted; AO/CIT(A) Inconsistency & No On-Money Evidence – ITAT Mumbai

Reassessment Quashed: Sec 143(2) Notice Mandatory in 147 Cases; Return Filed Within TOLA Time Valid – ITAT Kolkata

Reopening Quashed: Mechanical Sec 151 Approval Invalid; Rubber-Stamp Sanction Cannot Sustain Sec 147 – ITAT Kolkata

NFAC Reassessment Void Without Sec 151A Notice – Assessment & 271(1)(c) Penalty Deleted – ITAT Kolkata

Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata

ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68

Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore

ITAT Restores Appeal After Wrongful Dismissal for Non-Payment of Advance Tax

Fuel cost to be ascertained by detailed empirical analysis in absence of evidences

ITAT Hyderabad Remands Agricultural Land vs Capital Asset Issue – Directs Proper Sec 2(14) Verification

ITAT Raipur Deletes ₹3.78 Cr Sec 69A Addition; Relief to Co-op Society for Recorded Cash Deposits

ITAT Delhi Upholds CIT(A); High-Pitched Sec 68 Ad-Hoc Additions Deleted for Lack of Verification

Rural Agricultural Land Case Restored; No Dismissal for Non-Prosecution; Capital Gain Remand – ITAT Pune

ITAT Delhi Quashes Reassessment; Non-Service of Sec 148 Notice & Incorrect Reasons Void Proceedings
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.
