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section 143(2)

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ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...

June 30, 2026 333 Views 0 comment Print

Rectification, Assessment and Appeal under Income Act, 1961

Income Tax : Learn the updated provisions governing rectification, assessments, reassessments, and appeals under the Income-tax Act. This guide...

June 29, 2026 14043 Views 0 comment Print

Can Updated Return Be Filed After Notice Under Sections 143(2), 148A or 148?

Income Tax : The article explains how the Finance Acts, 2025 and 2026 have reshaped the Updated Return regime under Section 139(8A). It highlig...

June 27, 2026 2787 Views 0 comment Print

Why 30 June Matters: Last Date for Section 143(2) Income Tax Scrutiny Notices

Income Tax : The article explains that 30 June is the Department's deadline to issue scrutiny notices for eligible returns, not a filing deadli...

June 22, 2026 1443 Views 0 comment Print

FAQs on Faceless Income-tax Proceedings

Income Tax : The Income Tax Department explains how faceless assessments under Section 144B operate through the e-Filing portal without requiri...

June 20, 2026 5535 Views 1 comment Print


Latest News


ITGOA Letter to CBDT Chairman on issuance of notices u/s 143(2)

Income Tax : Read how Income Tax Gazetted Officers’ Association addresses last-minute case reallocations affecting timely issuance of notices...

July 10, 2024 8454 Views 0 comment Print

Notice u/s. 143(2) should be issued within one year from the date of filing of block return if A.O. rejects the same

Income Tax : The Supreme Court has ruled that it is mandatory for the Income Tax Department to issue notice within the prescribed time limit of...

February 5, 2010 3908 Views 0 comment Print


Latest Judiciary


Bengaluru ITAT: Additions Made in Intimation U/s 143(1) Cannot Be Challenged in Appeal Against Scrutiny Assessment U/s 143(3)

Income Tax : ITAT Bangalore held that additions made in an intimation under Section 143(1) cannot be disputed in an appeal against a scrutiny a...

July 7, 2026 24 Views 0 comment Print

Deduction was allowable on compensatory interest, zero-exempt-income u/s 14A disallowance, 80G CSR deductions, and workforce depreciation

Income Tax : Interest on delayed payment of the FM radio migration fee was a compensatory business expenditure deductible under Section 37(1); ...

July 7, 2026 48 Views 0 comment Print

Section 56(2)(x) Applicability Depends on Agreement Date; Mistaken Tax Payment Refundable: ITAT Mumbai

Income Tax : ITAT Mumbai remanded the case to examine whether Section 56(2)(x) applied based on the agreement date and to consider refund of ex...

July 6, 2026 453 Views 0 comment Print

Section 69 Addition Unsustainable as Joint Ownership & Foreign Investment Source Established: ITAT Mumbai

Income Tax : ITAT Mumbai deleted a Section 69 addition after finding documentary evidence established joint ownership, source of funds, and ear...

July 5, 2026 258 Views 0 comment Print

Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai

Income Tax : ITAT Mumbai quashed reassessment after finding no Section 143(2) notice and that the AO issued a final order disguised as a draft ...

July 5, 2026 213 Views 0 comment Print


Latest Notifications


Guidelines for Compulsory Income Tax Scrutiny for FY 2024-25

Income Tax : Understand the guidelines set by the Indian Ministry of Finance for the compulsory selection of returns for complete scrutiny duri...

May 3, 2024 38850 Views 0 comment Print

CBDT notifies Prescribed Income-tax Authority’ under Section 143(2) for Returns

Income Tax : CBDT hereby authorises the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headqua...

March 31, 2021 7194 Views 0 comment Print

Revised format of Issue of notices U/s. 143(2) of Income-tax Act, 1961

Income Tax : The three formats of notice(s) are: Limited Scrutiny (Computer Aided Scrutiny Selection}, Complete Scrutiny (Computer Aided Scruti...

June 23, 2017 33564 Views 0 comment Print

CBDT revises format of Issue of Income Tax notices U/s. 143(2)

Income Tax : Central Board of Direct Taxes, with approval of the Revenue Secretary, has decided to modify notice under section 143(2) of the In...

July 11, 2016 53568 Views 3 comments Print

No processing of returns for I-T refund if selected for Scrutiny

Income Tax : Instruction No.1/2015 Clarification regarding applicability of section 143(1D) of the Income-tax Act, 1961- Vide Finance Act, 2012...

January 13, 2015 14754 Views 4 comments Print


ITAT Upholds Demonetisation Cash Deposit as Because No Cash Book or Sales Evidence Produced

June 17, 2026 264 Views 0 comment Print

ITAT Bangalore sustained a ₹47.07 lakh addition under Section 68 after the assessee failed to substantiate cash deposits with documentary evidence. The absence of cash books, sales records, and supporting documents proved fatal to the claim.

Karnataka HC Condones Delay as KCS Act Section 57(2A) Taxability Issue Remained Pending for 10 Years

June 17, 2026 114 Views 0 comment Print

The Karnataka High Court condoned the delay in filing appeals after noting that the issue relating to contributions under Section 57(2A) of the KCS Act had remained unresolved for over a decade. The Court also directed the CIT (Appeals) to decide the remanded matter within four months.

CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend

June 17, 2026 276 Views 0 comment Print

Delhi ITAT held that donations qualifying under Section 80G do not lose eligibility merely because they form part of Corporate Social Responsibility (CSR) expenditure.

Madras HC Upholds Section 80IA Deduction as Audit Report Filed Before Assessment Completion

June 16, 2026 303 Views 0 comment Print

The Court held that, for assessment year 2009-10, filing the audit report along with the return was directory and not mandatory. Deduction under Section 80IA could not be denied when the report was furnished during assessment proceedings.

ITAT Denies Section 80GGC Deduction as Political Party Denied Reciept of Donation

June 16, 2026 354 Views 0 comment Print

The Tribunal upheld the disallowance of a ₹10 lakh deduction after the recipient political party informed the tax authorities that it had not received the contribution. The ruling emphasises that taxpayers must establish the genuineness of donations claimed under Section 80GGC.

Municipal Body’s Section 10(20) Exemption Cannot Be Denied Due to Wrong Claim in Return

June 16, 2026 147 Views 0 comment Print

The ITAT Pune held that a genuine claim for exemption under Section 10(20) cannot be rejected merely because the assessee mistakenly claimed a deduction under a different provision in its return.

Section 263 Cannot Be Invoked as AO Made No Addition After Enquiry: ITAT Mumbai

June 16, 2026 240 Views 0 comment Print

The Mumbai ITAT held that Section 263 cannot be invoked merely because the Assessing Officer accepted income without making an addition after conducting enquiries. The ruling clarifies that revisionary powers require a lack of enquiry, not just a difference of opinion over the adequacy of verification.

Canara Bank Wins on Multiple Tax Issues; Bangalore ITAT Dismisses Revenue’s 18 Grounds of Appeal

June 16, 2026 156 Views 0 comment Print

The Tribunal held that the MAT provisions under Section 115JB do not apply to banking companies, following binding precedents in the bank’s own cases. The decision provides significant relief by confirming that banks are not liable to tax on book profits under MAT provisions.

Bangalore ITAT Deletes ₹1.13 Crore Cash Deposit Addition; Mere Suspicion Cannot Override Accepted Books

June 15, 2026 384 Views 0 comment Print

The ITAT observed that invoking the test of human probabilities cannot replace factual verification of books and bank records. Additions under Section 69A require evidence showing that the disclosed cash was unavailable.

No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date

June 15, 2026 213 Views 0 comment Print

The ITAT found that provisions for identified legal and professional expenses represented crystallized liabilities requiring TDS deduction. The key takeaway is that only genuine contingent liabilities may escape such obligations.

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