#section 143(2)
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No Depreciation on Assets Already Treated as Applied Income: ITAT Directs Fresh Verification

CPC cannot treat entire receipts of charitable trust as taxable income: ITAT Cuttack

Best Judgment u/s 144 & 8% Profit Estimation in Poultry Case Set Aside for Fresh Hearing

Gifts from Sisters Held Genuine – Section 68 Can’t Tax Natural Love and Affection

Penny Stock Gains Upheld as Genuine – ITAT Quashes Reopening for Lack of Fresh Material

ITAT Bangalore Restores Assessment as Low Profit & Cash Deposits Need Fresh Verification

Section 153C: Block Period to Be Counted from Date of Material Receipt, Not Date of Search

Typo Triggered ₹7.86 Cr Addition: Return Remanded for Re-Examination

Payments to Partner NGOs is Application of Income: ₹1.89 Cr Addition Deleted by ITAT Delhi

₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi

Deduction u/s. 43B allowed to the extent relevant evidences are furnished

Disallowance u/s. 80P quashed as interest on nonrecoverable loans not recorded

Cash Deposit Source Explained: ITAT reduces Rs. 10 Lakh Addition to 1 Lakh

Reopening Based on IDS Disclosure Invalid: Bombay HC Slams Revenue for “Abuse of Power”
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.
