#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.

Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai

Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi

CIT(A) Can’t Dismiss Appeal for Non-Prosecution Without Merits: ITAT Chandigarh Remands Case

₹33 Cr Bank Credits: ITAT Chandigarh Sets Aside Ex Parte Reassessment for Fresh Review

Appellate Authority Allowed to Set Aside Best-Judgment Assessment Under Amended Law

Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC

SC Upholds HC Relief as Assessment Was Set Aside for Violating Interim Stay; SLP Dismissed on Delay

Section 147 Reassessment Invalid: Order Passed Despite Stay on Further Proceedings

Statement of Reportable Account Data Not Conclusive: ITAT Chennai Bars Income Addition Without Verification

Appellate Authority Cannot Bypass Limitation by Invoking Section 150

Penny Stock Addition Remanded Due to Ownership Dispute

Appeal Restored Because CIT(A) Cannot Dismiss for Non-Prosecution

Reassessment Quashed for Faceless Regime Breach: JAO-Issued Notices Invalid

Taxability of Consultancy Income under India–UAE DTAA vis-à-vis SEP
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.
