#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.

ITAT Admits New Evidence, Sends Rs. 90 Lakh Addition Back to AO

Appeal Restored After 148-Day Delay Because CIT(A) Failed to Decide Merits

Transfer Pricing Assessment Invalidated for 144C Violation: ITAT Bangalore Decision

Appeal Restored After Clerical Error by Consultant Led to Wrong Delay Declaration

ITAT Allows Rs. 62.57 Lakh Deduction for Co-op Society Under Section 57

ITAT Upholds Principle of Natural Justice, Remands 69A Addition for Fresh Examination

Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion

Assessment Quashed for Being Passed Without Awaiting DVO Report—Violation of Section 50C(2)

ITAT Rajkot: Wrong Sanction & Late 148 Notice Void Reassessment

Section 263 Set Aside as AO’s View on Repairs Was Plausible and Not Prejudicial to Revenue

Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals

Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit

Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order

Section 263 Action Invalid Due to Adequate Inquiry by Assessing Officer
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.
