#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.

Post-2022 Reassessment Fails for Ignoring Faceless Procedure

Deduction Disallowance Remanded Because Net Impact Was Nil

Reassessment Upheld Because Return Was Filed on Day of Assessment

Entire Purchase Addition Quashed for Exceeding Appellate Jurisdiction

Final assessment order u/s. 143(3) quashed as passed beyond time prescribed u/s. 153(4)

TP adjustment matter remanded due to mistake committed in computation of margins of comparables

Interest on Fixed Deposits Exempt When Article 289 Applies

Bank Deposit Additions Need Proof, Not Presumptions

Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit

Section 148 Notice Invalid as PCIT Approval Failed After 3-Year Limit

Split Jurisdiction Breaks Reassessment, U/s 147 Order Quashed

Late by Days, Lost for Years: Time-Barred 148 Notice Quashed

Reassessment Quashed for Invalid Sanction Under Section 151(ii)

Section 263 Quashed as AO Took a Plausible View on 80P Deduction
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.
