#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 Mumbai Remands ₹18.76 Crore TDS Disallowance Case for Fresh Hearing

ITAT Quashes Section 263 Revision for Exceeding Limited Scrutiny Scope

ITAT Delhi Upholds Deletion of ₹22.38 Cr Interest Disallowance – Advances Held Business-Driven

Reassessment Quashed for Lack of Proper Sanction Under Section 151

Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)

Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC

Jurisdiction Failed: ITAT Voids Section 148 Notice Due to Wrong Authority Approval

No Second Guessing AO’s Judgment – ITAT Nullifies PCIT’s 263 Revision as Overreach

Assessment Based on Nonexistent Case Law Quashed: Bombay HC Warns Against Blind AI Reliance

₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi

Deduction u/s. 43B allowed to the extent relevant evidences are furnished

AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi

AO Cannot Exceed Section 151A Authority, Reassessment Notices Quashed

Pune ITAT Quashes 263 Revision: AO’s View on Section 80P Deduction Found Plausible
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.
