#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.

Delay before CIT(A) not fatal: ITAT restores reassessment to AO for fresh adjudication

Assessment barred by limitation as court order doesn’t contain any finding/ direction as contemplated u/s. 153(6)

Section 153A Assessment Restored Because Appeal Was Decided Ex Parte

Wrong Email, No Hearing: ITAT Delhi Revives CGHS Appeal & Orders De Novo Assessment

Ex Parte Section 153C Fails for Lack of Hearing: ITAT Delhi Orders De Novo Review

175-Day Delay Condoned by ITAT for Remote Villager Assessee

Reassessment Remanded for Fresh Hearing Due to Non-Adjudication on Merits of Section 50C issue

Ex-Parte Order Quashed Due to Illness Preventing Timely Compliance

No Section 143(2) Notice, No Jurisdiction: Reassessment Declared Null & Void

Legal control under a JDA constitutes transfer for capital gain: ITAT Kolkata

Cash Deposits During Demonetisation Cannot Be Treated as Unexplained When Agricultural Source Is Proved

ITAT Mumbai Restores Ex-Parte Reassessment as Capital Gains Were Taxed in Director’s Hands Instead of Company

Arbitrary 3% Profit Estimation Struck Down by ITAT Hyderabad

Section 148A Notice Less Than 7 Days Is Void: Reassessment Quashed
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.
