#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.

Natural Justice denial: ITAT Orders Fresh Assessment in Petrol Pump Case

Addition u/s. 68 set aside as source of credits disclosed: ITAT Mumbai

Non-compliance as notices sent to wrong email id acceptable: Matter remanded back to CIT(A)

Revenue should investigate whether bogus transaction is tax planning or tax evasion: ITAT Raipur

Direct Tax Vivad Se Vishwas benefit not admissible in search assessment as disputed tax exceeds 5 Crore

Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable

ITAT Condones Delay in Filing Appeal Due to COVID, Depression & Father’s Death

ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits

ITAT Remands Reassessment Dispute for Fresh Opportunity, Cost Imposed

Reopening Invalid as No Fresh Material; Full Depreciation Allowed on Office

ITAT Kolkata Condones 148-day Delay & Remands Case on Medical Grounds

ITAT Directs Fresh Hearing on Section 2(22)(e) Deemed Dividend Case Dispute

Appeal Dismissal Under Section 249(4)(b) Invalid as No Advance Tax Liability Arises Without Income Admission

Ex-parte order by CIT(A) set aside as assessee unaware about on-going appellate proceeding
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.
