#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.

Proceedings Declared Void Due to Notice Served After Assessee’s Death

Entire 148A and 147 Proceedings Set Aside for Being Time-Barred

Section 263 Revision Quashed as AO Took Plausible View on Goodwill Depreciation

Service of notice was mandatory before Income Tax Reassessment therefore, penalty u/s 271(1)(b) was quashed

Income Tax Assessment Set Aside for Violating Seven-Day Notice Requirement

Once TNMM Is Applied PO Cannot Benchmark Management Fees Separately or Assign Nil ALP

No Satisfaction Recorded, Section 153C Cannot Be Invoked: Calcutta HC

Cash Deposit Addition Deleted for Petroleum Dealer During Demonetization

Bogus Purchase Addition Unsustainable When Purchases Confirmed by GST Order

₹29.69 crore Bogus Purchases Addition Quashed as Notice Issued by JAO instead of FAO

AY 2015-16 Reassessment Time-Barred if notices issued Post-1 Apr 2021: Bombay HC

Bogus Purchase Addition Remanded as CIT(A) Ignored Books and Evidence

Section 148 Notice Issued by JAO After 29-03-2022 was Invalid: ITAT Chennai

Section 68 Cannot Apply to Household Support from Husband: ITAT Hyderabad
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.
