#Section 144B
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Issuance of notice by Jurisdictional Officer invalid in view of provisions of section 151A: Himachal Pradesh HC

Final assessment order set aside as passed before disposal of rectification application: Karnataka HC

Amendment to Section 14A via Finance Act 2022 Not Retrospective: ITAT Mumbai

Revisionary Proceedings U/S 263 Justified as AO not verified Unsecured Loan: ITAT Mumbai

Capital Gain Exemption On Investment In Two Adjoining Properties

Assessment Order passed Without Considering Submission due to approaching Deadline: HC set-aside

Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad

Deduction u/s. 80P inadmissible as return filed after due date prescribed u/s. 139(1): ITAT Ahmedabad

Bombay HC Invalid Reassessment Notice for non-compliance with Section 151A

Arihant Developers Wins Bombay HC Case on IDS Tax Payment

Due to short gap between three notices CIT(A) directed to give one more opportunity of being heard

No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad

Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur

Addition U/S 68 for Unexplained Cash Credit Unjustified as Sale of Shares Reflected in P&L
Explore the latest Section 144B 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.
