#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.

CIT(A) Power to Remand Limited to Best Judgment Cases u/s 144, Not 143(3): ITAT Chandigarh

Different Types of Assessments Under Income Tax Act, 1961

ITAT Kolkata Quashes Section 271(1)(c) Penalty on One-Time Settlement

Mere disclosure of additional income under 153C not concealment of Income

Disallowance purely on adhoc basis without rejection of books not tenable

Order of Income Tax assessment without issuing DIN was void ab initio

Granting of mechanical approval u/s. 153D without application of mind is illegal

ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided

CBDT Instruction on Scrutiny Format Mandatory – Tribunal Cancels 144 Assessment

Notice issued by non-jurisdictional AO was invalid rendered addition u/s 69A void ab Initio

Reassessment Against Struck-Off Company Void-Ab-Initio: ITAT Ahmedabad

ITAT Delhi Quashes Assessment Passed on Non-Existent/Dissolved Company

ITAT Pune Remands Assessment & Penalty for Joint Bank Cash Deposit

Snack Vendor Cash Deposits Verified; ITAT Deletes Addition as Source proved
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.
