#section 143(2)
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Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction

Salary for Managing Multiple Bank A/cs Allowable u/s 57: ITAT Kolkata

Section 68 Cannot Apply to Household Support from Husband: ITAT Hyderabad

Reassessment Declared Void as AO Skipped Mandatory Section 143(2) Notice

Delay in Form 10B Filing Is Curable; Section 11 Relief Allowed by ITAT Pune

Reopening Quashed – Reasons Based on Wrong Facts Mechanical 151 Approval; Rule-27 Legal Ground Allowed

Appeal Restored as Email Mismatch Led to Non-Compliance and Ex-Parte CIT(A) Order

Penny Stock Allegations Rejected: ₹1.25 Cr & ₹1.53 Lakh Additions Deleted

ITAT Deletes ₹1.59 Crore Section 68 Addition Despite Non-Appearance of Creditors

Cash Deposits During Demonetisation Accepted as Genuine Cash Sales; Double Addition Deleted

ITAT Allows Civil, Plumbing & Electrical Costs as Acquisition Cost; Disallows Unrelated Travel Expenses

Post-2002 Sec.17(3) Amendment Covers All Termination Payments

Tribunal Upholds CIT(A) Deletion of Bogus Loan & Share Capital Additions

Dealer Trip Expenses Accrued & Supported by Evidence; Disallowance Deleted by ITAT Nagpur
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.
