#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.

ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification

ITAT Mumbai: Reopening Invalid Without Proper Sanction-Entire Assessment Quashed

Reassessment Quashed as Time-Barred Due to Post-2021 Notice for AY 2015–16

ITAT Mumbai Restores ₹32.67 Cr Loan Addition Due to Incomplete Verification of Creditors

ITAT Hyderabad: DVO Valuation Ignored-LTCG Recomputed Based on Valuation Report

Dividend Stripping Disallowance Upheld as Section 94(7) Applies to Entire Dividend

ITAT Deletes Loss Disallowance Due to Lack of Evidence of Share Price Manipulation

Reopening for AY 2015-16 After 01.04.2021 Invalid – ITAT Quashes U/s 148 Notice as Time-Barred

Entire Bank Deposits Can’t Be Taxed U/s 69A – Only Reasonable Commission Income Taxable

Reassessment Fails When Original Reason Disappears – ITAT Chennai Quashes Entire Proceedings

ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return

Section 69C Addition Set Aside-ITAT Orders Probe Where Third-Party Credit Card Use Alleged

Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings

Technical Dismissal Upheld but ITAT Orders Fresh Review After 26AS Correction
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.
