#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 Appeal Remanded Due to Lack of Reasoned Order by CIT(A)

Mere suspicion of fraud or lower GP cannot trigger Section 145(3) or 40A(2)(b) disallowances

Revenue Appeal Dismissed: 143(2) Notice Mandatory for 148 Cases

AO’s admission of not issuing Section 143(2) notice invalidates assessment: ITAT Chandigarh

ITAT Bangalore Quashed Reassessment Over Missing Section 143(2) Notice

CIT(A)’s can Remand Section 144 Assessments Under Section 251(1)(a): ITAT Chandigarh

Demand notice served during subsistence of stay is invalid hence quashed

Group ITSC Findings Cannot Be Applied, U/s 153A, Subsidiary Protected

Unsigned Section 142(1) Notice Renders Section 144 Assessment Invalid: ITAT Agra

AIR Additions Without Disclosure Invalid; Assessment Remanded for Fresh Hearing

Reopening Quashed—AO Recorded Wrong Facts, Wrong Amounts & Even Wrong Name;

Karnataka HC Quashes Reassessment Notices Issued Beyond Section 151A Scope

75-Day Delay Condoned as Assessee Relied on Negligent Consultant; 144 Order Restored

Reassessment Declared Void as AO Skipped Mandatory Section 143(2) Notice
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.
