#Section 144B
Log in to FollowLatest Section 144B updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 263 Invocation Unjustified if No Evidence of Erroneous Order

Calcutta HC Stays Income Tax Notice Under Section 148

Granting response time of less than seven days results into breach of principles of natural justice: Bombay HC

Advance tax payment provisions doesn’t apply to reassessment proceedings: ITAT Indore

Section 148 notice to NRI Without Mandatory Faceless Procedure Unsustainable: Telangana HC

Notice u/s. 148A issued by Jurisdictional AO instead of Faceless AO liable to be quashed: Bombay HC

CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata

Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad

Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad

Reassessment alleging delayed filing of Form 10 without opinion of income escaped assessment untenable: Delhi HC

Order quashed as passed without providing personal hearing as required u/s. 144B: Madras HC

Lees than stipulated 7 clear days to respond: HC directs Fresh Assessment

CBDT Clarifies Verification Conditions Under Section 144B

Faceless assessment doesn’t permit issuance of notice u/s. 148A(b) by Jurisdictional AO: Bombay HC
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.
