#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.
Income Tax
Income Tax
AO’s Purchase + Sale Formula Rejected: Reassessment Sent Back for Proper Inquiry
Income Tax
Income Tax
Assessment on Dissolved Firm Upheld for Failure to Explain ₹25 Lakh Cash Deposit
Income Tax
Income Tax
Bogus Purchases from Five Hawala Suppliers: ITAT Delhi Restricts Profit Estimation to 8%
Income Tax
Income Tax
Double Taxation Not Permitted: ITAT Mumbai Deletes 2% Estimated Profit Added in Hands of Partnership Firm
Income Tax
Income Tax
Notice by Jurisdictional AO, Assessment by NFAC Held Invalid: ITAT Quashes Entire 147 Proceedings
Income Tax
Income Tax
LTCG Addition Remanded as CIT(A) Failed to Allow Rebuttal Opportunity
Income Tax
Income Tax
Change of Opinion Cannot Justify Reopening: ITAT Quashes 147
Income Tax
Income Tax
ITAT Mumbai: Corrigendum Cannot Cure Defective Section 148 Notice
Income Tax
Income Tax
ITAT Orders Fresh Verification of Cash Credit Addition Due to Loan Repayment
Income Tax
Income Tax
Reassessment u/s. 147 based on information without application of mind is bad-in-law
Income Tax
Income Tax
Service of notice was mandatory before Income Tax Reassessment therefore, penalty u/s 271(1)(b) was quashed
Income Tax
Income Tax
Income Tax Assessment Set Aside for Violating Seven-Day Notice Requirement
Income Tax
Income Tax
Locker Cash Treated as Unexplained Income Despite Business Claims
Income Tax
Income Tax
Addition based on documents found from third party without granting cross-examination is not sustainable
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.
