#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.

CIT(A) Must Rule on Merits in Co-op Society’s Demonetization Cash Deposit Case: ITAT Cochin

No Additions in Search Assessment Without Incriminating Material: ITAT Lucknow

Appeal Delay: CA/Advocate Failure Not Excuse – ITAT Kolkata

CIT(A) Must Decide even Ex-Parte Appeals on Merits: ITAT Cochin

No addition u/s 69B as seized quantity of jewellery was under the Limit prescribed by Circular No. 1916

ITAT Grants 77-Year-Old Farmer Fresh Hearing After Consultant’s Misguidance

ITAT Ahmedabad Dismisses Appeal Due to Assessee’s Non-Appearance

No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai

Penalty u/s. 271(1)(c) justified since plausible explanation not provided for suppressed net profit

Addition of recorded cash sales by treating it as unexplained cash deposits not justified

Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established

Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi

Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur

Delay in issuing Section 143(2) Notice Renders Reassessment Invalid: 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.
