#section 143(2)
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Income from sale of foundation seeds allowed as agricultural income hence exempted u/s. 10(1)

“Egg-or-Chicken” Analogy Applied – ITAT Says Trading & Service Functions Can’t Be Split

ITAT Delhi Upholds Major Relief to PNB – ₹2,000+ Crore Disallowances Deleted

ITAT Pune Sends Back 80-IA Claim – Settlement Commission Order Not Blanket Licence for All Projects

Jewellery Trade Cash Deposits During Demonetization – ITAT Jaipur Deletes Addition

ITAT Kolkata: TDS Disallowance Remanded, Intermediary Payments to Be Examined

Books Can’t Be Rejected merely for Missing Return: ITAT Deletes ₹1.34 Cr Cash Addition

ITAT Delhi Upholds CUP Method for Palm Oil Imports; ₹2.18 Cr TP Adjustment Deleted

Section 143(2) Notice by ITO invalid as income exceeded ₹20 lakhs; jurisdiction lies with ACIT/DCIT

Pune ITAT Quashes 263 Revision: AO’s View on Section 80P Deduction Found Plausible

Reassessment Collapses Without 143(2) Notice: ITAT Pune Sends Cash Deposit Case Back to CIT(A)

Unexplained Income Reduced from ₹10 Cr to ₹2.22 Cr, Commission to 1% in entry transaction case

ITAT Delhi Deletes 25% “Bogus Sales” Disallowance; Section 37 Not Applicable to Sales

Gross Profit Addition Quashed Due to Lack of Basis in Estimation
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.
