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“Section 144(1)(xiv)”

Section References (mined)Section 144Section 144(1)(xiv)1 judgments

The decision most relied on for Section 144(1)(xiv) is B.Kubendran v. DCIT (126 Taxmann.com 107), cited in 22 judgments on BharatTax.

Leading authorities on Section 144(1)(xiv)

B.Kubendran v. DCIT
126 Taxmann.com 107 · 2021 · High Court
22
citing judgments

A notice under section 143(2) is not mandatory for assessments framed under section 153A/153C, as the Supreme Court's decision in Hotel Blue Moon was specific to block assessments under the erstwhile Chapter XIV-B.

Judgments citing Section 144(1)(xiv)

M/S. Hl Mando Anand India Pvt. Ltd., Kancheepuram vs. DCIT, Corp. Circle-1(4), Chennai

The appeal of the assessee is allowed for statistical purposes

ITA 2088/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Mar 2026AY 2017-18

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.2088/Chny/2025 िनधा#रण वष# /Assessment Year: 2017-18

For Appellant: Mr. Vikram Vijayaraghavan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 115JSection 142(1)Section 143(3)Section 144Section 144BSection 144B(1)(xi)Section 144B(1)(xix)Section 144B(1)(xvi)Section 250Section 35

this case, the Department has combined the Show Cause Notice as is contemplated under Section 144B(11) with the procedure under Section 144(1)(xiv) of the IT Act. 10. The proceedings cannot be short circuited particularly when the provisions are categorical notwithstanding the fact that the petitioner may have