#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.

Reopening Beyond 3 Years Below ₹50 Lakh Quashed

Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification

Entire Share Sale Proceeds Can’t Be Taxed as Capital Gains: ITAT Visakhapatnam

No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam

Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice

No Hearing, No Finality: ITAT Restores 69 Addition in Reassessment to AO

Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy

Section 144B Faceless Procedure Violations Require Clear Adjudication

Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years

Appeal Cannot Be Dismissed for Non-Appearance Without Merits Review: ITAT Chennai

Revenue Appeal Dismissed Due to Wrong Forum Selection

Interest from Private Banks Eligible for 80P Deduction: ITAT Pune Clarifies

Section 148 Notice by Local AO Invalid Under 2022 Scheme

Faceless Assessment Quashed for Breach of SOP: Less Than 7 Days to Respond Vitiates Entire Proceedings
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.
