#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.

Triggering of re-assessment proceedings on matter for which AO had already formed an opinion is untenable

Notice for Reassessment Sent to Registered Email Valid: Kerala HC

Mere Four Days to Respond to IT Act Section 148A(b), SCN Deemed Invalid

Section 148A(b) mandates notice of seven clear days: HC set-aside Assessment & Notice

Delhi HC Quashes Reassessment Order Over Bogus Purchase Claims

ITAT Restores Unexplained Investment Addition Due to Assessee’s COVID-19 Data Challenges

HC Set Aside Assessment Order for lack of adequate opportunity

RPM is most appropriate for Benchmarking Imported Men’s Wear Resale Transactions

Interest on trade receivables u/s. 92B(1) determined by applying SBI short-term deposit rates

No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities

Constitutional validity of Section 144-B(9): SC Remits Case to AO

HC Orders Fresh Assessment in Absence of Draft Assessment Order U.s, 144B

Violation of principle of Natural Justice: Calcutta High Court Sets Aside Tax Order

Granting one day time to furnish reply against notice issued unjustified
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.
