#Section 144
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Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur

Notice Issued for Incorrect Year Renders Reassessment Void

No Proof of On-Money, ₹1.52 Cr Buyer Addition Deleted

ITAT Pune Condoned 3134-Day Delay as Assessment Order Was Never Served

ITAT Mumbai Condoned 182-Day Delay as Substantial Justice Prevails Over Limitation

Ex-Parte Share Trading Additions Set Aside for Fresh Verification

Reassessment Upheld Because Return Was Filed on Day of Assessment

₹1 Crore Commission Addition Rejected for Mere Suspicion

Estimated Income Reduced Because Declared Profit Was Ignored

Reassessment Quashed for Breach of Proviso to Section 147

ITAT Mumbai Deleted Alleged Cash On-Money Addition for Lack of Corroborative Evidence

Rectification Rejected as U/s 143(1) Intimation Had Attained Finality

Penalty Deleted After Quantum Remand for Lack of Proper Hearing

Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
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.
