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Section 144B

Latest Articles


A Complete Overview of Income Tax Information Systems: From Form 26AS to Faceless Assessment

Goods and Services Tax : Explore Income Tax systems, from Form 26AS and AIS for tax data to CPC-ITR and faceless assessments ensuring transparency and effi...

February 8, 2025 2406 Views 0 comment Print

Rectification, Assessment, and Appeal under Income Act, 1961

Income Tax : Learn about rectifying mistakes in income tax orders under Section 154, including types of rectifiable orders, responsible authori...

September 2, 2024 6012 Views 0 comment Print

FAQs on Faceless Income-tax Proceedings

Income Tax : Learn about the Faceless Income-Tax Proceedings, including e-Proceedings features, differences from manual assessments, and how to...

August 23, 2024 1671 Views 1 comment Print

Habit of Online Gaming May Invite Income Tax Scrutiny Notice | Section 143(2) of Income Tax Act, 1961

Income Tax : Learn how online gaming habits can lead to income tax scrutiny notices under Section 143(2) of the Income Tax Act, 1961. Understan...

March 22, 2024 7128 Views 0 comment Print

Transforming Tax Administration in India: Faceless Assessment Revolution

Income Tax : Explore journey of India's tax administration transformation led by PM Narendra Modi. Learn about Faceless Assessment Scheme, prom...

December 31, 2023 1338 Views 0 comment Print


Latest News


Indiscriminate Income Tax notices without allowing reasonable time

Income Tax : In view of Indiscriminate notices by income Tax Department without allowing reasonable time it is requested to Finance Ministry an...

March 20, 2022 12996 Views 0 comment Print

Extend Time Limit for Income Tax Assessment time barring on 31.3.2022

Income Tax : Lucknow CA Tax Practicioners Association has made a Representation to FM for Extension of Time Limit for Assessment cases time bar...

March 20, 2022 41976 Views 2 comments Print

Kerala High Court Admits Challenge Against Faceless Assessment Procedure

Income Tax : The Kerala High Court, today admitted a batch of Writ Petitions challenging the constitutional validity of the Faceless Assessment...

December 2, 2021 4623 Views 0 comment Print


Latest Judiciary


Madras HC allows Two Weeks to Respond to Overlapping Income Tax SCNs

Income Tax : Madras High Court grants GI.Retail Pvt. Ltd. two weeks to respond to a show-cause notice and orders personal hearing due to confus...

May 21, 2025 30 Views 0 comment Print

NFAC Erred by Passing Order in Name of Non-Existent Entity; ITAT Directs NFAC to Admit Amended Appeal Post Amalgamation

Income Tax : Delhi ITAT addresses an appeal dismissed due to amalgamation, emphasizing that an existing appeal can continue under the amalgamat...

May 21, 2025 72 Views 0 comment Print

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

Income Tax : Madras High Court sets aside an assessment order, granting a taxpayer opportunity to respond to notices after their authorized rep...

May 20, 2025 102 Views 0 comment Print

Madras HC Sets Aside Assessment Order; Grants Taxpayer Opportunity to File Reply with New Evidence

Income Tax : Madras High Court orders tax re-assessment for teacher who claimed account misuse by bank manager, citing prior fraud case and den...

May 18, 2025 231 Views 0 comment Print

Addition u/s. 68 without considering revised gross receipts not sustainable

Income Tax : ITAT Mumbai held that the cash deposited is out of the gross receipts and that once gross receipts are disputed then no addition i...

May 16, 2025 210 Views 0 comment Print


Latest Notifications


CBDT Clarifies Verification Conditions Under Section 144B

Income Tax : CBDT issues guidelines for IT verification under Section 144B(5), detailing circumstances for digital and physical checks, effecti...

August 1, 2024 5133 Views 0 comment Print

Setting up of Units under section 144B(3) of Income-tax Act, 1961

Income Tax : In pursuance of sub-section (3) of section 144B of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the fo...

March 1, 2023 1575 Views 0 comment Print

SOP for Faceless Income Tax Assessment under Section 144B

Income Tax : Standard Operating Procedure (SOP) for Assessment Unit (AU), Verification Unit (VU), Technical Unit (TU) and Review Unit (RU) unde...

August 3, 2022 55704 Views 0 comment Print

Changes in ITBA functionalities for Faceless Assessment

Income Tax : Roll out of first phase of changes in ITBA functionalities for Faceless Assessment due to amendments in Section 144B by Finance Ac...

June 14, 2022 7128 Views 0 comment Print

Faceless Penalty (Amendment) Scheme, 2022- Reg.

Income Tax : National Faceless Penalty Centre, in accordance with the guidelines issued by the Board, may,–– (a) in a case where imposit...

May 27, 2022 1797 Views 0 comment Print


Latest Posts in Section 144B

Madras HC allows Two Weeks to Respond to Overlapping Income Tax SCNs

May 21, 2025 30 Views 0 comment Print

Madras High Court grants GI.Retail Pvt. Ltd. two weeks to respond to a show-cause notice and orders personal hearing due to confusion over overlapping notices.

NFAC Erred by Passing Order in Name of Non-Existent Entity; ITAT Directs NFAC to Admit Amended Appeal Post Amalgamation

May 21, 2025 72 Views 0 comment Print

Delhi ITAT addresses an appeal dismissed due to amalgamation, emphasizing that an existing appeal can continue under the amalgamated entity.

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

May 20, 2025 102 Views 0 comment Print

Madras High Court sets aside an assessment order, granting a taxpayer opportunity to respond to notices after their authorized representative’s hospitalization for surgery.

Madras HC Sets Aside Assessment Order; Grants Taxpayer Opportunity to File Reply with New Evidence

May 18, 2025 231 Views 0 comment Print

Madras High Court orders tax re-assessment for teacher who claimed account misuse by bank manager, citing prior fraud case and denial of fair hearing.

Addition u/s. 68 without considering revised gross receipts not sustainable

May 16, 2025 210 Views 0 comment Print

ITAT Mumbai held that the cash deposited is out of the gross receipts and that once gross receipts are disputed then no addition is sustainable under section 68 of the Income Tax Act. Accordingly, appeal allowed to that extent and addition deleted.

Taxpayer Fined ₹10,000 for Absence, Gift & Gold Sale Case Sent Back to CIT(A)

May 14, 2025 132 Views 0 comment Print

ITAT Chennai imposes ₹10,000 cost on taxpayer for non-appearance, remands appeal on gold sale and gift additions to CIT(A) for fresh hearing.

Bombay HC Remands Assessment After Income Tax Dept Admits Denying Hearing

May 13, 2025 153 Views 0 comment Print

Bombay High Court remands Dev Marketing’s tax assessment after Income Tax Department admits a bonafide error in denying a requested video conference hearing.

ITAT Kolkata Dismisses Tax Appeal Below ₹60 Lakh Tax Effect

May 13, 2025 111 Views 0 comment Print

ITAT Kolkata dismisses Revenue appeal against Intime Vanijya Private Limited as tax effect on Section 68 addition falls below CBDT’s ₹60 lakh threshold.

Reassessment notice u/s. 148 quashed as approval prescribed under amended section 151 not obtained

May 12, 2025 504 Views 0 comment Print

ITAT Rajkot held that the reassessment notice under section 148 of the Income Tax Act has been issued without obtaining the approval as prescribed under amended provision of section 151 of the Act is liable to be quashed. Accordingly, appeal of assessee allowed.

Accepting additional evidence and granting relief u/s. 10(26AAA) by CIT(A) without hearing AO not justifiable

May 12, 2025 147 Views 0 comment Print

ITAT Kolkata held that CIT(A) accepted additional evidence and allowed the relief u/s. 10(26AAA) of the Income Tax Act without allowing an opportunity of being heard to AO. Therefore, the order of CIT(A) is in contravention of Rule 46A(3) of the I.T. Rules, 1962.

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