#section 143(2)
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ITAT Declines to Condon 2590-Day Appeal Delay After Failure to Show Valid Reasons

Gujarat HC Rejects Revenue Appeal for Misclassifying Interest Income as Other Source

Reopening of assessment for wrong year is illegal and unsustainable

ITAT Mumbai Deletes ₹1.26 Cr Income Addition for Lack of Income Character

Transfer order u/s. 127 made without serving notice upon assessee is invalid and inoperative

ITAT Faults CIT(A) for Ignoring Proof Against 69A ‘Unaccounted Sales’ Charge

Genuine Hardship Justifies 338-Day Delay in Form 10 Filing: Bombay HC

Asset received for testing purpose not taxable u/s. 28(iv) as there is no benefit on use of such asset

Addition set aside as Percentage of Completion Method on real estate accounting duly followed ICAI guidelines

Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed

HC Deletes ₹10 Cr Addition: “Bogus” Loan Claims Rejected Due to Lack of Incriminating Material

Section 69 Addition Deleted as Investment Was Fully Recorded in Books

Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search

ITAT Deletes Section 68 Addition for Recorded Business Cash Deposits during Demonetisation
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.
