#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 148 Notice Quashed for Breach of Mandatory Faceless Procedure: ITAT Chandigarh

Penalty u/s 272A(1)(d) Deleted: Notices Sent to Wrong Email ID Constitute Sufficient Cause

Central Circle Not Exempt from Faceless Reassessment Regime: ITAT Hyderabad

Appeal Cannot Be Dismissed for Typographical Error in Form 35: ITAT Hyderabad

Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal

Delay in Appeal Filing Must Yield to Substantial Justice

Delay Excused Where Notices Never Reached the Assessee

Audit Penalty Set Aside Due to Bona Fide Cause for Delay

80P deduction admissible on interest earned by co-operative society from deposits with co-operative and nationalized banks

Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme

Appeal Dismissed on Delay Remanded for Merits Despite Non-Compliance

Reassessment Quashed for Issuance of Notice Outside Faceless Regime

PCIT Action Invalid for Failing Twin Conditions Under Section 263

Borrowed Satisfaction from Investigation Wing Not Permissible
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.
