#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.

Non-service of notice u/s. 142(1) as per valid mode of transmission is bad-in-law

Ex-Parte Tax Order Set Aside as Assessee’s Counsel Faced depression & memory loss

Additions for unexplained cash deposits u/s 69A and loans made u/s 68 without proper verification was restored back

Receipt of payment cannot be qualified as FTS merely because service require technical expertise

SOP prescribed under Faceless Assessment Procedure not followed: Matter remanded

Negligence of accountant not sufficient cause for condoning delay of 477 days: ITAT Ahmedabad

Full Tax Demand Adjustment Against Income Tax Refund During Appeal Unjustified

ITAT Deletes Addition for Mutual Fund Investment Made Under Wrong PAN

Issue of notice u/s 143(2) was mandatory even if return of income was filed beyond time limit provided u/s 142(1)

ITAT Sets Aside Assessment & Permits Fresh Hearing as Assessee claims to be mere Rent Collector

Schedule Tribe Member’s Income Not Exempt if Source Outside Specified Area

Jharkhand HC Sets Aside Reassessment Order Passed Without Section 148A Notice

Addition based on statement set aside as opportunity to cross-examine deponent not granted

Reassessment notice issued by non-jurisdictional AO is bad-in-law
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.
