#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.

Revenue’s Capital Gain Estimation Deleted for Ignoring Co-Owners’ Accepted Costs

Jurisdiction Fatal When 148 Notice Is in Name of Deceased Assessee

Set-Aside Assessment Cannot Trigger Penalty on Accepted Income

Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C

60% Tax Disallowed Because Higher 115BBE Rate Applies Only From AY 2018-19

Appeal Restored Due to Sufficient Cause Arising from Mismanagement Proceedings

Addition Deleted Because Property Purchases Were Proven as Stock-in-Trade, Not Unexplained Investment

ITAT Delhi Sets Aside Reassessment Issued by Wrong Jurisdiction Officer

Reassessment Set Aside as Notice Issued by Jurisdictional Officer, Not Faceless Unit

Income Tax Addition Quashed for Non-Consideration of Submitted Proofs

Tribunal Condones Absence During Audit Rush, Orders Fresh Assessment

ITAT Jaipur Allows Section 54B Deduction for Investment in Spouse’s Name

Tribunal Accepts Non-Tech Savvy Assessee’s Plea, Condoning Delay & Ordering Reassessment

ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation
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.
