#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.

Final assessment order u/s. 143(3) beyond time prescribed u/s. 153 is time barred

Quashes draft order & DRP’s directions as both erred in holding assessee eligible: Karnataka HC

Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability

Notice Under Section 148 Invalid Due to Faceless Mandate Violation

ITAT Mumbai Quashed Reassessment Due to Invalid Notice Under Extended Limitation

Section 148 Notice Held Invalid Due to Breach of Faceless Reassessment Rules

ITAT Mumbai: Invalid Section 148 Notice Leads to Deletion of Tax Demand

Section 68 Addition Fails Without Proof of Actual Penny Stock Trades: ITAT Mumbai

Opening Balances and Proven Loans Cannot Be Taxed on Suspicion: ITAT Mumbai

Objections Filed Before Wrong AO by Mistake Can’t Defeat Right to DRP Adjudication

Income Tax Reassessment Quashed for Lack of Proper Sanction: ITAT Kolkata

Section 56(2)(x) Inapplicable to Business Inventory: ITAT Mumbai

Reassessment Notice Quashed for Lack of Jurisdiction Under Faceless Scheme

ITAT Visakhapatnam Quashed Reassessment for Being Passed on Deceased Assessee
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.
