#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.
Income Tax
Income Tax
Substantial Justice Precedes Technicality: ITAT Condon Delay for Assessee Facing Director Fraud Issues
Income Tax
Income Tax
Exemption u/s 11 allowed & Penalty u/s 270A deleted – Registration u/s 12AA granted with retrospective effect
Income Tax
Income Tax
Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
Income Tax
No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
Income Tax
Income Tax
Order passed u/s. 263 without considering submissions is non-speaking order
Income Tax
Income Tax
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
Income Tax
Income Tax
AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
Income Tax
Income Tax
Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
Income Tax
Income Tax
No addition u/s. 43CA as difference between sale price and DVO valuation within tolerance band
Income Tax
Income Tax
Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money
Income Tax
Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
Income Tax
Income Tax
Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
Procedural Breach Kills Assessment – ITAT Rules Non-Mention of Scrutiny Type in Notice is Fatal Defect
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.
