#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.

Reopening Notice by JAO Invalid After Faceless Scheme

Penalty Cannot Survive After Assessment Is Set Aside

Digital Illiteracy Held Valid Ground to Condon Appeal Delay

Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)

Non-Compliance Alone Can’t Justify ₹12 Lakh Cash Addition

Allotment Date Governs Stamp Value Under Section 56(2)(x)

Accepted Project Revenue Confirms Genuineness of Related Purchases

Search-Based On-Money Claims Need Proof, Not Presumptions

Entire Purchase Disallowance Rejected; 6% GP Estimation Upheld

Invalid DVO Reference Cannot Extend Limitation Under Section 153

Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated

AIR-Based Reopening Sends NRI Investment Case Back to AO

Bank Trails & Loan Records Defeat Unexplained Property Additions

Participation Does Not Validate Notice Issued by Wrong Officer
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.
