#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.

No Fair Hearing, No Valid Assessment – ITAT Backs Remand for Fresh Inquiry

ITAT Deletes Protective Addition: Revenue Failed to Corroborate ₹9.7 Crore Payment Evidence

Assessment Set Aside for Non-Issuance of Notice u/s 143(2)

Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C

ITAT Orders Fresh Assessment on Joint Bank Cash Deposits for Ex-Army Assessee

ITAT Jabalpur Restricts Addition to 12% Presumptive Interest on Cash Deposits

₹15.55 Cr Unexplained Cash Addition: ITAT Remands Case Due to CIT(A) Ignoring Evidence

No 143(2), No Reassessment: ITAT Strikes Down ₹2.35 Cr Addition- AO Can’t Use the Return & Skip the Notice

ITAT Kolkata Deletes Section 69A Rs. 11 Lakh Addition on Accommodation Entry

1994 Notification Prevails: Land Beyond 5 Km Is Agricultural- No Capital Gains

Proof vs. Suspicion: ITAT Overturns 25% Estimated Bogus Purchase Disallowance

No 143(2), No Jurisdiction- ITAT Quashes Penny Stock Reassessment Despite Non-Cooperation by Assessee

Income Tax Jurisdiction Defect: ACIT Cannot Issue 148 Notice Below ITO’s Prescribed Monetary Limit

Section 148 Reassessment Stayed Pending SC Verdict: HP HC
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.
