#section 143(2)
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CIT(A) Had No Material to Examine – Assessee Gets Final Opportunity to Prove Capital Source

Banks Can Compute 36(1)(viia) on Total Income Including Capital Gains: ITAT Ahmedabad

No addition for Demonitization Cash deposit when books not rejected: ITAT Pune

JAO Lacked Power Post-29.03.2022: ITAT Quashes 148 Notice & Entire Proceeding

Bogus Research Donation Claim Disallowed After CBDT Finds Misuse

Parallel Proceedings Under Section 153A and 153C Lead to Quashed Assessments

ITAT Allows Rs. 62.57 Lakh Deduction for Co-op Society Under Section 57

TDS Scrutiny Only: ITAT Remands 36(1)(va), 43B & 40(a) Disallowances

Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion

ITAT Pune Allows LTCG Exemption After SEBI Revokes Penny Stock Findings

Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return

Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT

AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances

ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee
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.
