#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.

Reassessment Quashed for Failure to Record Reasons Under Section 148: ITAT Mumbai

Reassessment Quashed for Invalid Sanction u/s 151: Approval by PCIT Instead of PCCIT Held Void

Reassessment Beyond 3 Years Upheld as Escapement Exceeded ₹50 Lakh — Cash Deposits u/s 69A

Vague Penalty Notice Makes Section 271(1)(c) Proceedings Void: ITAT Rajkot

Assessment Quashed as U/s 143(2) Issued by Wrong Jurisdictional AO: ITAT Kolkata

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

ITAT Agra: 20% Adhoc Expense Disallowance Deleted; Overdue Interest Remanded; 36(1)(viia) Deduction Restored

ITAT Agra Upholds Separate NP Rates: 0.22% (Animal Trading) & 8.7% (Scrap)

Interest for Late Original Return Valid Despite Timely Search Filing: ITAT Ahmedabad

Section 148 Notices Void as Issued Outside Mandatory Faceless Scheme

Income Tax Appeal Delay Condoned Due to Counsel Negligence Shown Through WhatsApp Chats

Commission Addition Deleted for Lack of Proof of Accommodation Entries: ITAT Delhi

Reassessment Void for Status Mismatch Between Notice and Order: ITAT Delhi

ITAT Quashes ₹8.35 Cr Loan Addition u/s 68 Due to Denial of Cross-Examination
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.
