#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.

Assessment Under Section 147/144 Struck Down for Not Issuing Section 143(2) Despite Valid Return

Survey-Based 8% Estimation Cut to 4%: ITAT Ensures Parity With Parents’ Cases

CIT(A) Cannot Set Aside Every Section 144 Order Automatically—Addition Deleted After AO Confirms Reconciliation

Mother–Son Gifted Land Misinterpreted as Sale: ITAT Delhi Remands Case to CIT(A)

Same-Day 153D Approval Invalidates Section 153A Assessments

AO Mistake on ROI Leads to Section 54F Reassessment Remand

Sale Proceeds Cannot Be Taxed as Income Without Capital Gains Computation

Tribunal Remands Case to Examine Medical Hardship Despite 5-Year Delay

Non-Speaking CIT(A) Order Quashed; IDS & JDA Issues Re-Examined

CIT(A) Condoned Quantum Delay but Not Penalty? ITAT Corrects the Inconsistency

Commission-Based Business Proven: Tribunal Rejects Section 44AD and Upholds 5% Profit Rate

Delay of 207 Days Not a Barrier as Tribunal Orders Fresh Merits-Based Hearing

Books Not Produced Earlier – Section 145(3) Rejection Restored for Fresh Verification

LTCG on JDA Year Reopened: Tribunal Sends Case Back for Proper Verification
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.
