#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.

Reassessment Quashed for Pure Change of Opinion

Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”

Technical ITBA Errors Cannot Extend Limitation for Reassessment

Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits

TOLA Can’t Extend Section 148 Timeline: Rajkot ITAT Quashes Reopening

JAO-Issued Reassessment Notices Quashed for Violating Faceless Scheme

Interest Income Deduction Denial Reviewed: Section 263 Jurisdiction in Cooperative Societies

Time-Barred Notices Under Section 148 Lead to Quashing of Assessments

Bombay HC Quashes Reassessment Notices for Non-Compliance with Faceless Procedure

Reassessment Notice Quashed for Bypassing Mandatory Faceless Procedure

Bogus Purchases from Five Hawala Suppliers: ITAT Delhi Restricts Profit Estimation to 8%

Double Taxation Not Permitted: ITAT Mumbai Deletes 2% Estimated Profit Added in Hands of Partnership Firm

Change of Opinion Cannot Justify Reopening: ITAT Quashes 147

Uncrossed Third-Party Statement Not Enough to Establish Bogus Purchases
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.
