#section 143(2)
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Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi

Additional Evidence Leads to Remand of Section 54F Farmhouse Dispute

Incentives for Market Expansion Are Capital, Not Income u/s 2(24)(xviii)

No Seized Material, No 153A Addition: ₹1.34 Cr Penny-Stock Addition Quashed

Unexplained Partner Capital Cannot Be Added to Firm’s Income: ITAT Hyderabad

Section 80HHC Granted as Exporters Below ₹10 Crore Must Be Treated Same as Large Exporters

ITAT Upholds Cash Basis Accounting for Duty Drawback Against AO Addition

Stamp Duty vs RR Value Confusion: ITAT Remands ₹75.33L Addition

ITAT Protects Assessee’s Right to Present Evidence in ₹6.41 Cr Cash Case

ITAT Rules 148 Notice Void Due to Wrong Authority’s Approval in Reopening After 4 Years

Demand Stayed as Tribunal Found Prima Facie Case on Section 54 Claim

Tax Authority Cannot Use Surrendered PAN for Reassessment: Gujarat HC

ITAT Mumbai: Corrigendum Cannot Cure Defective Section 148 Notice

Amount paid to clear mortgage on title of property is deductible u/s. 48(1)
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.
