#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

AO Cannot Start Reassessment Scrutiny Before Deciding Objections: Bombay HC

ITAT Deletes Jewellery Additions but Sustains ₹20 Lakh Cash Addition

Wrong Taxpayer Facts Make Appellate Order Perverse: ITAT Agra

ITAT Deletes ₹4.25 Crore Section 68 Share Capital Addition

Directors Proved Source: ITAT Deletes ₹17.46 Crore Section 68 Addition

Section 263 Invalid When AO Examined Ind AS Adjustments & MAT Book Profit: ITAT Indore

Intermingled Excess Stock Retains Character of Business Income: ITAT Mumbai

Section 69A Cannot Apply to Cash Already Recorded in Books: ITAT Jodhpur

Assessment Without Section 143(2) Notice After Revised Return Invalid: ITAT Mumbai

Reassessment Based on CBDT Instructions Without AO’s Independent Satisfaction Invalid: ITAT Lucknow

ITAT Upholds 200% Penalty Under Section 270A for Misreporting on Disallowed Deductions

Staffing Company Eligible for Section 80JJAA Deduction on New Employees: ITAT Delhi

AO Cannot Disregard Binding DRP Directions in Final Assessment: ITAT Mumbai

Maritime Training Qualifies as Education for Section 11 Exemption: ITAT Mumbai
Explore the latest section 143(2) 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.
