#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.

ITAT Orders Fresh Verification of Cash Credit Addition Due to Loan Repayment

ITAT Remands Inventory Write-Off Dispute Due to Non-Consideration of Evidence

Income Tax Assessment Quashed for Failure to Follow Mandatory CBDT Notice Format

Fruit Dealer Wins Juicy Relief: ITAT Squeezes Out Section 68 Addition

Scrutiny assessment of ‘receipts of trust’ does include appropriation of the same

ITAT Limits Bogus Purchase Disallowance to 6%; Section 153C Jurisdiction Unresolved

Joint Ownership Doesn’t Bar Section 54F Deduction: ITAT Delhi

Revenue Appeal Dismissed: 143(2) Notice Mandatory for 148 Cases

AO’s admission of not issuing Section 143(2) notice invalidates assessment: ITAT Chandigarh

ITAT Bangalore Quashed Reassessment Over Missing Section 143(2) Notice

Madras HC Upholds Income Tax Search After Finding Valid Reason to Believe

Share Capital Call-Money ₹2.10 Cr Deletion u/s 68; ITAT Upholds Genuineness

Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient

Reopening of assessment cannot be based on change of opinion
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.
