#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.

Same-Day Cash Withdrawal and Deposit Not Unexplained Income

Section 292BB Can’t Cure Missing 143(2) Notice: ITAT Hyderabad

Limited Scrutiny Can’t Morph into Roving Enquiry Without PCIT Nod: ITAT Ahmedabad

Section 144B Faceless Procedure Violations Require Clear Adjudication

Section 69A Addition Deleted After NRI Husband’s Creditworthiness Established

Cooperative Bank Interest Income Eligible for Section 80P(2)(d) Deduction

Ex-Parte Assessment Set Aside with Costs, Cash Deposit Case Remanded

Best Judgment Assessment invalid without rejection of books of account

Appeal Cannot Be Dismissed for Non-Appearance Without Merits Review: ITAT Chennai

Section 148 Notice Invalid Because Dispatch Date, Not Signature Date, Determines Issuance

Revenue Appeal Dismissed Due to Wrong Forum Selection

Rejection of Books Not Enough to Sustain Section 271A Penalty

Illiteracy and Notice Errors Save ₹2.61 Cr in ITAT Delhi Ruling

Past Accepted Profit Rate Must Guide Estimation; 10% Arbitrary Cut to 6% – ITAT Bangalore
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.
