#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.

Subsequent Section 143(1) Intimation Void After Scrutiny Commences: ITAT Bangalore

ITAT Rajkot Deletes GP Addition Without Section 145(3) Rejection and Limited Scrutiny Conversion

ITAT Mumbai Deletes ₹5.99 Crore Section 68 Loan Addition for Lack of Verification

ITAT Bangalore excludes high-turnover comparables & remands receivables adjustment

Reassessment Quashed as Change of Opinion After Detailed Scrutiny: Bombay HC

Supreme Court Upholds Quashing of Time-Barred Section 153C Notices

ITAT Amritsar Deletes ₹3.97 Crore Addition Based on Husband’s Document

Tenancy Rights Transfer Taxable, Mumbai ITAT Remands FMV Determination to AO

ITAT Hyderabad Allows Section 54F Deduction for 13 Residential Units

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

ITAT Rajkot Rejects Section 69A Addition Based on Suspicion of Inflated Jewellery Sales

Business Commencement Date Cannot Replace Incorporation Date Under Section 54GB: ITAT Hyderabad

Post-Polio Disability Justifies 607-Day Appeal Delay: ITAT Rajkot

Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC
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.
