#section 143(2)
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Share Capital Proved, Mere Non-Appearance Not Enough – ITAT Upholds Deletion of ₹1.93 Cr u/s 68

No 143(2), No Reassessment: ITAT Strikes Down ₹2.35 Cr Addition- AO Can’t Use the Return & Skip the Notice

No 127 Order, No Jurisdiction – ITAT Quashes Entire Assessment as Void

Discount on issue of ESOP allowable as deduction from business income

How to Address Key Income Tax Notices and Avoid Penalty?

ITAT Quashes 4 Years of Assessments: Mechanical Sanction and Vague Reasons Vitiate Jurisdiction

No Incriminating Material, No 153A Additions: ITAT Quashes ₹2.71 Cr

TPO’s 20% Fantasy Margin Rejected – ITAT Removes Wrong Comparables Orders Fresh TP Computation

No Incriminating Material, No 153C: ITAT Quashes ₹32 Cr Share Capital Addition

No 143(2), No Jurisdiction- ITAT Quashes Penny Stock Reassessment Despite Non-Cooperation by Assessee

Assessment Void: ITAT Quashes Assessment as ITO Lacked Jurisdiction Above ₹30 Lakh Income Limit

143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction

No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge

ITAT Kolkata Quashes Assessment for Invalid 143(2) Notice Issued in Wrong Format
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.
