#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.

Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition

Farmhouse Qualifies as Residential House: Delhi ITAT Upholds Section 54F Relief

Satisfaction Note of 24.05.2021 Shifts Search-Year: ITAT Holds AY 2011-12 Outside Six-Year Block

Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi

CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside Order

Old Lady’s Inability Leads to Ex-Parte Orders – ITAT Restores Cash Deposit Case for Fresh Assessment

Invalid 147 Reopening: Assessment Scrapped for Incorrect Assumption of Non-Filing

ITAT Rejects Appeal Due to 115-Day Delay Despite Jurisdictional Challenge to u/s 148 Notice

Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO

Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A

Addition Deleted Because Startup Submitted Evidence After AO’s Procedural Lapses

No Firm, No Assessment: ITAT Mumbai Strikes Down 147 on Dissolved Partnership

Assessment Reopening Quashed Due to Defective Reasons and Roving Inquiry

Stamp Duty vs RR Value Confusion: ITAT Remands ₹75.33L Addition
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.
