#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.

CIT(A)’s Blind Endorsement of AO’s Action Breaches Sec. 250(6) Compliance: ITAT Mumbai

Reassessment Based on Previously Examined Facts Unacceptable: ITAT Mumbai

Reassessment: Invalid if AO’s Belief Lacks Bona Fides, Is Vague and Arbitrary

Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed

AO not examined cost of improvement on building – Section 263 Order Valid

Natural Justice Violation in Draft Assessment: Kerala HC Sets Aside Order

Kerala HC sets aside assessment order, citing violation of natural justice

Kerala HC Urges Swift Action on Stay Petition Amidst Income Tax Dispute

Draft Assessment Order not issued: HC Quashed final Assessment Order

Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

Section 144B violations: Gujarat HC quashes Income Tax Assessment Order

Transforming Tax Administration in India: Faceless Assessment Revolution

Closed assessment cannot be reopened without any actionable material

Reopening u/s. 148 beyond 4 years in absence of full & true disclosure of material facts unsustainable
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.
