#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.

No Defect in Books, No Section 68 Addition: Relief on Demonetisation Cash Deposits

Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC

ITAT Kolkata Restores 12A Registration – Bengal Chamber of Commerce Recognised as Charitable Entity

Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata

ITAT Mumbai Deletes ₹34.65 Cr Loan Addition: Source-of-Source Not Applicable Before AY 2013-14

Suppressed Receipts Addition Deleted: ITAT Accepts Reversal of Income as Irrecoverable Bad Debt

ITAT Deletes Unexplained Cash Addition: Proof of Joint Family Funds Accepted

ITAT Delhi Quashes Reassessment for Mechanical Section 148 Notice & Wrong Assumption of Non-Filing

Absence of notice u/s 143(2) after transfer of jurisdiction renders entire order void

Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure

Black Diary Notings Held Dumb & Reconciled: ITAT Mumbai Deletes ₹7.23 Cr Additions

Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable

Charitable Exemption Upheld: AO Must Accept Valuer Report If DVO Reference Not Made

Income Addition Quashed for Exceeding Limited Scrutiny Jurisdiction
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.
