#Section 144
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₹3.49 Cr Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales

Appeals Restored Because CIT(A) Ignored Request to Avoid Email Notices

Demonetization Cash Deposit: 69 Addition Sustained but 115BBE @60% Not Applicable Before 01.04.2017

Ex-Parte 144 Assessment Discovered After Bank Freezing – Fresh Opportunity Granted

Section 148 on Dead Person: ITAT Quashes Reopening & Entire Assessment as Void

Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)

ITAT Pulls Back ₹30.76 Crore Bullion Addition Over Supplier Verification Lapses

CIT(A) Upheld Entire Gross Receipts of Education Society as Income – ITAT Restores Matter to AO

Demonetization Cash Credit Case Remanded for Reassessment

No Inquiry, No Jurisdiction: PCIT Revision Under Section 263 Invalid

JAO Lacked Power Post-29.03.2022: ITAT Quashes 148 Notice & Entire Proceeding

Appeal Restored After 148-Day Delay Because CIT(A) Failed to Decide Merits

No Evidence, No Relief -Appeal Condoned but Case Lost: Tribunal Upholds 147/144 Additions

Quantum Assessment Restored Due to Reliance on Chartered Accountant
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.
