#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.

Notice U/s 148 quashed as sanction U/s 151 obtained from non-competent authority

Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld

Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement

Assessment Order Quashed due to Invalid Service U/s 282 & Limitation

Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata

ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land

ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits

ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted

ITAT Deletes Addition as Booked Flats Without Enforceable Agreements Cannot Trigger PCM Revenue

Wrong Email Leads to Missed Notices; ITAT Delhi Orders Fresh Opportunity Before AO

ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits

Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence

Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter

For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
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.
