#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.

Additional evidence admitted by imposing cost due to casual and callous approach

Time-Barred Reassessment Notices Quashed: Limitation Period Enforced

No Double Taxation – Perquisites Taxed in Director’s Hands – ITAT Deletes Disallowance u/s 37

Notices Sent to Ex-Employee’s Email Invalid; Reassessment Set Aside

Late Notice in Demonetisation Case Renders Assessment Void Ab Initio: ITAT Lucknow

Conflicting HC Rulings: ITAT Adopts Assessee-Friendly View on Section 115BBE

Full Sale Consideration Taxed as STCG – ITAT Remands Case for Merits-Based Adjudication

CIT(A) Has No Power to Remand in 201 Proceedings -SECL’s Multi-Crore TDS Dispute Sent Back

Power of Best Judgement Assessment of Assessing Officer under Income Tax Laws

Tribunal Deletes ₹25 Lakh Bank Deposit Addition for Illiterate Agriculturist

ITAT Reduces Unexplained Investment Addition, Considers Socio-Economic Status & Family Savings

Section 69C Addition Not Justified for Educational Recorded Expenses: ITAT Bangalore

Filed ITR In a Hurry? Quoted Wrong Section?

Addition of agricultural income as unexplained u/s. 68 remitted back as documents evidence now submitted
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.
