#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.

Reopening u/s. 148 beyond 4 years quashed as material facts fully & truly disclosed: ITAT Raipur

Section 50C addition without referring to Valuation Officer not sustainable: ITAT Ahmedabad

Upholding addition without deciding on merits is untenable: Chhattisgarh HC

Addition towards cash deposit during demonetization set aside as source explained

Representative’s Hospitalization: Madras HC Sets Aside Order, Grants Fresh Hearing Opportunity

Section 148 notice not served: ITAT Restores Bar Council Case to NFAC

No Section 54B Deduction on Agriculture Land Purchased in Wife’s Name: ITAT Chandigarh

Cash Deposits Alone Create Reason to Suspect; Inquiry Needed for Reason to Believe

Section 80P Addition: Delay in Appeal Condoned, Case Restored to CIT(A)

ITAT Grants NGO Fresh Opportunity in Ex Parte Cash Addition Case

ITAT Sets Aside Penalty Proceedings to AO, Directs Revisit Post De Novo Assessment

Section 68 Additions Fail if Creditor’s Identity, Creditworthiness & Genuineness Proven

ITAT Remands Demonetization Cash Deposit Addition Case

Reassessment Set Aside as JCIT cannot Sanction Notice After 4 Years: Delhi HC
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.
