#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.

Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC

Non-service of notice u/s. 142(1) as per valid mode of transmission is bad-in-law

SOP prescribed under Faceless Assessment Procedure not followed: Matter remanded

ITAT Quashes Assessment Without Fresh notice u/s 148

Full Tax Demand Adjustment Against Income Tax Refund During Appeal Unjustified

Deduction claimed u/s. 80G towards CSR expenditure is allowed

ITAT Sets Aside Assessment & Permits Fresh Hearing as Assessee claims to be mere Rent Collector

Jharkhand HC Sets Aside Reassessment Order Passed Without Section 148A Notice

Division Bench Allows Income Tax Appeal Despite Delay; Limitation Not a Bar

Income Tax Section 147/144B Order Appealable, Writ Not Maintainable: Calcutta HC

Statutory & extra-ordinary remedy cannot be pursued simultaneously: Calcutta HC

10% Section 56(2)(x) Tolerance Limit for Property Valuation Retrospective: ITAT Mumbai

Revision u/s. 263 quashed as AO conducted detailed enquiry and took legally permissible view

Second Opinion of AO cannot be Ground for Section 263 invocation
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.
