#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.

Proceedings u/s. 144C has to be concluded within limitation prescribed u/s. 153(3)

Matter of unexplained deposit remanded as assessee failed to represent before AO and CIT(A)

Cash gifts received during wedding cannot be treated as unexplained money u/s. 69A: ITAT Bangalore

Ad-hoc determination without invoking special audit not justifiable due to complexity of business

No addition of cash deposits of ₹ 17.16 Lakh u/s 69A as demonetization deposits were valid until 31.12.2016

Addition u/s. 69A not sustained without proper inquiry of actual beneficiary of cash deposits: Matter restored

ITAT Cuttack Restores Demonetisation Cash Deposit Case for Fresh Hearing

Mumbai ITAT Remands Case Involving Rs 1.26 Cr Unsecured Loan Addition

Agri Income of Rs.45L Not Examined: ITAT Cochin Remands Case

Exemptions u/s. 11 and 12 denied in absence of valid registration u/s. 12A: ITAT Bangalore

Dismissal of appeal by CIT(A) due to non-prosecution without deciding it on merit not lawful

Part addition towards unexplained cash deposits deleted considering nature of business

Reopening u/s. 148 quashed as tantamount to change of opinion: ITAT Surat

Ex-Parte Dismissal Set Aside: ITAT Kolkata Restores Appeal on Rs. 96.44 Lakh JDA Capital Gain Issue
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.
