#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.

Civil contempt proceedings against PCIT dropped in absence of wilful disobedience

Reassessment order in absence of notice u/s. 143(2) is bad-in-law

No Tax Addition Without Cross-Examination: ITAT Remands ₹2.24 Cr Demand on Charitable Trust

Survey Disclosure Can’t Be Taxed at 115BBE & Cash Tax Payment Isn’t Unexplained – ITAT Gives Major Relief

Documentary evidences to prove cash deposit due to family settlement to be submitted: Matter restored

No penalty u/s. 271D in absence of violation of section 269SS

Condition of investment of corpus donation in prescribed mode u/s. 11(5) effective only from 01.04.2022

Bogus Purchases: 100% Addition or Profit Element? ITAT Pune Remands Case to AO to Apply Bombay HC & SC Rulings

Consistency Prevails: ITAT Delhi Restores Appeal for Legal Heir Following Remand of Prior Assessment Years

Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi

Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata

CIT(A) Cannot Delete Loan Additions Without Allowing AO to Verify Additional Evidence

ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits

Reassessment Set Aside for Fresh Hearing – Assessee Can Challenge Validity of Notice u/s 148 in Subsequent Proceedings: ITAT Hyderabad
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.
