#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.

Assessment Order Invalid as Failure to Click Portal Button Cannot Defeat Right to Hearing

Faceless but Not Voiceless: Rethinking Natural Justice under India’s E-Assessment Regime

Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition

ITAT Deletes ₹50 Lakh On-Money Addition; Section 54F Issue Remanded to check Commercial Use

LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68

Retrospective Amendments under Budget 2026 – Rectification, Revision, Reassessment Options before Tax Authorities

Bogus Purchase Addition Quashed as GST Records Proved Genuineness: ITAT Lucknow

FMV of flat received on surrender of tenancy right will be cost of acquisition

Post search abatement of pending assessments under 158BA(2) is not automatic

Revision u/s. 263 of Income Tax Act quashed as AO took plausible view

ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction

Punjab & Haryana HC Quashes Section 148 Notice for Bypassing Faceless Assessment

Form 3CL for weighted deduction u/s. 35(2AB) not mandatory for period prior to AY 2016-17

Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership
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.
