#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.

Jurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions

No Sale, No Gain: ITAT Sends ‘Imaginary Capital Gain’ Back for Fresh Verification

Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record

Reassessment order in absence of notice u/s. 143(2) is bad-in-law

Notional Foreign Exchange Gain from year-end revaluation of a loan on capital account was not taxable income

One Commission, Two Tax Demands? ITAT Says: Verify First – No Double Taxation

Cash Withdrawals Exceed Deposits? ITAT Deletes Sec. 69A Addition, Shifts Burden to Department

Section 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012

Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits

Search Assessment Additions Deleted: ITAT Voids High-Pitched Estimates Without Evidence Reason

Addition by AO u/s. 143(3) r.w.s. 263 doesn’t survive as order passed u/s. 263 quashed

Condition of investment of corpus donation in prescribed mode u/s. 11(5) effective only from 01.04.2022

Demonetisation Cash? ITAT Says: Genuine Sales, Genuine Stock, No Section 68 Shock

ITAT Ahmedabad Allows Depreciation on Amalgamation Goodwill for AY 2016-17
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.
