#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 144 Ex Parte Orders Invalid Without Fair Opportunity

Tax Assessment Set Aside for Ignoring Mandatory Legal Representative Requirement

Reassessment Quashed for Lack of Opportunity to Reply to Section 148 Notice

Reassessment Quashed for Initiation Outside Section 151A Scope

Reassessment Quashed Because Section 151 Sanction Was Mechanical

Appeals Revived as AO’s Effect Orders Fall Under Section 143/144

No Real Transfer, No Automatic U/s 50C Tax on Property Transaction

NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune

Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years

Appeals Restored After Delay Condoned Due to Consultant Lapse

Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay

Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits

Presumptive Taxation Applied Because Business Receipts Can’t Be Fully Treated as Unexplained

Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books
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.
