#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.

Section 154 Rectification Order Quashed as Order Passed Before Hearing Date

Reopening Beyond Three Years Invalid Without PCCIT Approval: ITAT Amritsar

Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case

Reassessment Quashed Because Notice Was Issued Beyond Limitation Period

Section 197 Certificate Quashed Because DAPE Finding Was Overturned

Retention of Gold Upheld Because Section 132B Timeline Isn’t Mandatory

Wrong Authority Approval Voids Reassessment Beyond 3 Years

Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar

Belated U/s 148 Return Costs Assessee: 1% NP Estimation Upheld

Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification

Cash Labour Payments Cannot Be Disallowed on Guesswork: ITAT Pune

Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice

No Hearing, No Finality: ITAT Restores 69 Addition in Reassessment to AO

Section 153(3)(ii) Prevails Over Section 153(2A) in Special Audit Cases: ITAT Lucknow
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.
