#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.

ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds

Don’t Add Purchases Based on GST Portal Data Alone: ITAT Remands for Full Reconciliation

No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law

Classification of Roasted Areca Nuts as roasted not dried as drying and roasting were ‘Diametrically Different’ Processes

Karnataka HC Sets Aside Faceless Ex-Parte Assessment for Non-Service of 142(1) Notice

ITAT Taxes 0.7% Margin on Vodafone E-Top Up Sales, Rejects Dept Appeal

CIT(A) Cannot Remand 143(3)/144B Assessments Under New 251(1) Proviso: ITAT Pune

Members’ Club Not Eligible u/s 12A but Mutuality Defence Restored for Fresh AO Check

Journal Entries Not Cash Credits, ₹10.51 Cr Addition Deleted by ITAT Delhi

No Section 68 Addition as Penny Stock Transactions Did Not Yield LTCG

ITAT Indore Restores Ex-Parte Assessments for Fresh Hearing Amid Natural Justice Concerns

Reassessment proceedings u/s. 147 cannot be sustained in absence of valid service of notice

ITAT Mumbai Quashes CIT(A) Remand Over Clerical Error, Orders TP Issue on Merits

Why You May Be Forced into New Tax Regime if you missed ITR Deadline
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.
