#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 151(ii) Violation Invalidates Late Section 148 Notices

Once Limitation Ends, TPO Route Cannot Extend Assessment Time

Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits

Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit

Mechanical Invocation of Section 263 at AO’s Behest Held Bad in Law

JAO-Issued Section 148 Notice Held Void Under Faceless Scheme

Revision u/s. 263 for non-verification of notional interest not justified as it is taxable only on maturity

Section 154 Rectification Order Quashed as Order Passed Before Hearing Date

Reassessment Quashed as Deduction Under Section 80P(2)(d) Was Legally Allowable

Section 115BBE Not Applicable to Business Receipts; Only Profit on Cash Deposits Taxable

Section 220(2) Interest Invalid Without Section 156 Demand Notice: ITAT Mumbai

Fresh Documents at Appeal Stage Led to Remand Under Rule 46A

Section 69A Reassessment Invalid Without Proper Hearing

Reopening Beyond 3 Years Below ₹50 Lakh Quashed
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.
