#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.

Unexplained deposit addition made without knowing possession of two PAN: Matter remanded

ITAT Restores Cash Deposit Case Due to Unexamined Debits & Additional Evidence

ITAT Patna Restores Ex-Parte Case to AO for Fresh Hearing

Calcutta HC Dismisses Reassessment Order Challenge, Cites Alternative Remedy

Assessment order on surrendered PAN constituted justifiable cause- ITAT Condones 607-Day Delay

NFAC Cannot Dismiss Appeal Without Deciding Merits – ITAT Sets Aside Ex-Parte Order

ITAT Indore Remands Best Judgment Case to AO Due to Rejection of Additional Evidence

Double taxation is prohibited hence extraordinary jurisdiction under Article 226 and 227 invoked

Addition u/s. 43CA quashed as stamp duty and agreement value difference is less than allowable limit

Addition restricted to estimated profit element in bogus accommodation entries: ITAT Delhi

Part addition u/s. 69 towards cash deposit during demonetization deleted by applying SOP of CBDT

ITAT-Cuttack: Unregistered Trust—Only Net Income is to Be Taxed

Penalty for Wrong Income Claim Set Aside Due to Reliance on Audit Report

CIT(A) Order on ICDS Addition Without Document Check Set Aside by ITAT
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.
