#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.
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 is prospective in nature
Income Tax
Income Tax
Scrap Dealer Gets New Hearing due to Ignored Submissions
Income Tax
Income Tax
Late Return Filed after Sec 142(1) Notice Held Invalid; No 143(2) Notice Required When Return is Invalid
Income Tax
Income Tax
ITAT Ahmedabad Set Aside Ex-Parte Orders on Capital Gains & Penalty
Income Tax
Income Tax
Cost imposed on assessee for non-cooperation and matter restored back
Income Tax
Income Tax
Circle rate couldn’t be applied as property was sold under distress
Income Tax
Income Tax
Addition of ₹21,72,300/- made by AO u/s 68 was justified in case of sham transaction of Penny stocks share sale
Income Tax
Income Tax
Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained
Income Tax
Income Tax
CIT(A) Cannot Change or reverse his Decision Under Garb of Rectification
Income Tax
Income Tax
Where non-submission of documents led to Best Judgment Assessment, HC set aside order subject to 15% deposit
Income Tax
Income Tax
CIT(A) is bound to decide appeal on merits even in absence of assessee
Income Tax
Income Tax
Writ against assessment order u/s. 147 dismissed due to availability of alternative remedy
Income Tax
Income Tax
ITAT Allows Sikkimese Exemption Despite Wrong PAN
Income Tax
Income Tax
CIT(A) Cannot Remand 147/144B Reassessments – Speaking Order Required
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.
