#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.

ITAT Rajkot Condones 107-Day Delay in Appeal Due to Health Issues & Covid-19

ITAT Surat Remands Case as AO Ignored acquisition & improvement Cost in Capital Gain

Discrepancy in Agricultural Income: ITAT Directs Probe of Assessee’s Operations

Reopening of Assessment for Dissolved Company Invalid: Gujarat HC

Penalty Appeal to Follow Fresh Adjudication of Quantum Additions: ITAT Agra

ITAT Imposes ₹10,000 Cost for Non-Compliance before CIT(A)

Proceedings against deceased person is null and void: Karnataka HC

Requirement to explain ‘source of source’ was restricted to Share Capital and couldn’t be extended to unsecured Loans

ITAT Quashes Ex-Parte Order Due to COVID-Related Non-Appearance

Assessee engaged in business of cheque discounting: ITAT estimated 10 % of total cash deposit

Unexplained cash deposit matter restored hence corresponding penalty u/s. 271(1)(c) matter too restored

Assessments restored back to CIT(A) due to non-cooperation by assessee: ITAT Ahmedabad

Cash deposit in assessee’s account was declared in ITR of parent trust: ITAT Remands Matter to AO

Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
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.
