#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.

Invalid Notice, Wrong Remand Report & PAN Errors: ITAT Orders Fresh Assessment

JAO cannot Sections 148A & 148 Notices Post–Notification 18/2022

No Return, Ex-Parte Heavy U/s 69A Addition – But Lack of Hearing Saves Assessee at ITAT

Discounts Not Capital Outlay: Tribunal Rejects Intangible Asset Theory

Best-Judgment Addition of ₹3.10 Cr u/s 69A Set Aside for Denial of Fair Hearing

Reassessment Declared Invalid Due to Non-Issuance of Mandatory 143(2) Notice

Delay Condoned Due to Bona Fide Reason: Penalty Appeal Revived

Rs. 5.33 Lakh Mistaken as ₹5.33 Crore: ITAT Rescues Illiterate Villager from Wrong U/s 69A Addition

Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects

When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine

Section 153 Overrides Section 144C – Time-Barred Order Quashed

Cash Deposit Addition Sent Back for Fresh Review Due to New Evidence

Notional Turnover ≠ Real Income: ITAT Sends F&O Estimate Back for Fresh Look

Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid
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.
