#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.

ITAT Mumbai Remands Bad Debt Disallowance for Fresh Verification U/s. 36(1)(vii)

Partial Tax Relief on Alleged Bogus Purchases Due to Profit Already Declared

ITAT Deletes Cash Addition Based Solely on WhatsApp Message Without Section 65B Certificate

Delhi ITAT Quashes 153C Notice: When Vague Satisfaction Note is Legally Insufficient

ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG

Department Knew the Assessee Was Dead – Still Issued Notice! Tribunal Strikes Down Reopening

Share Valuation Already Verified- Once AO Examines Accepts, 263 Cannot Reopen

Eucalyptus Tree Sale Income is Exempt: ITAT Confirms Revenue from Agricultural Land is Tax-Free

Protective Addition Backfires – ITAT Says Firm Not the Earner, Partners Already Taxed

Financial Crisis and COVID-19 Delay: ITAT Pune condoned 631-day delay

Bangalore ITAT Allows Reconsideration of Disallowed Home Loan Interest Deduction

Assessment Set Aside for Non-Issuance of Notice u/s 143(2)

ITAT Visakhapatnam Restores Bank Deposit ₹6.37 cr Addition Case for Reconsideration

Dumb Documents & WhatsApp Chats Don’t Create Income – ITAT Quashes 153C, Deletes ₹22.5 Cr Addition
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.
