#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.

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

Entire Bank Credits Can’t Be Added Without Proper Opportunity

Entire Sale Value Can’t Be Added as Unexplained Cash Under 69A

Cash Deposit Deletion Without Source Check Fails, Matter Remanded

₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice

No Comparables, No 1% Rate: ITAT Relies on Past Performance

Section 44AD Overrides Ad-Hoc 50% Profit Estimation

No Exempt Income, No Section 14A Disallowance Permissible

₹13.32 Cr Cash Credit Addition Remanded for Rule 46A Lapse

Reassessment Quashed for Non-Service of Notice: ITAT Delhi Strikes Down Jurisdictional Lapse

Wrong Authority Approval Invalidates Reopening Beyond Three Years

Faulty Chronology of Notices Vitiates Appellate Order
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.
