#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.

Final assessment order beyond period prescribed u/s. 144C(13) is barred by limitation

Co-op Society cannot claim Section 80P(2)(d) deduction on interest from Regional Rural Bank deposits

TP Adjustment Cannot Be Added to MAT Book Profits: ITAT Delhi

Identity, PAN, ITR & Repayment Proved – ITAT Rules in Favour of Assessee on Unsecured Loans

CIT(A) Cannot Dismiss Appeal in Limine, ₹3.80 Cr Addition Remanded for Fresh Hearing

No reassessment as notice was issued beyond the time limit calculated per the Rajeev Bansal Ruling

Deposits Wrongly Clubbed with Share Capital – Tribunal Quashes NFAC Order

Reassessment u/s. 148 on same ground already considered by AO cannot be sustained

Draft Assessment Order was not permissible u/s 144C(1) when TPO makes no variation

Gujarat HC Quashes Income Tax reassessment for Ignoring Taxpayer Submissions

Karnataka HC Quashes Non-Faceless Section 148A Reassessment Notices by Jurisdictional AO

Reassessment notice u/s. 148 without DIN is invalid and non-est

Time-Barred Reassessment Notices Quashed: Limitation Period Enforced

No Reassessment for 2015–16 If Notice Issued on or After 1st April 2021: Karnataka HC
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.
