#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.

Entry-Provider Tag Not Enough Reason: ITAT Upholds Deletion of Unexplained Share Capital Addition

No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law

ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report

ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits

Assessment Quashed: ITAT Finds Notice u/s 143(2) by Non-Jurisdictional AO After Transfer u/s 127 Invalid

Donor’s Written Direction Not Mandatory for Corpus Donations: Karnataka HC

ITSC Applications Filed Before 31 March 2021 to Be Treated as Pending

ITAT Mumbai remands ₹3 crore addition case – directs AO to verify FDs, cash & flat investment afresh

Income Tax reassessment order was quashed for delay in issuing sec.143(2) notice

Reassessment order was quashed in absence of a valid section 143(2) notice

Exemption u/s. 10(37) admissible on interest received on enhanced compensation

ITAT Delhi Quashes Assessment: No 143(2) Notice by Jurisdictional AO

Bogus Purchase Addition of ₹3.82 Cr Unsustainable Without Rejecting Books

ITAT Delhi Quashes Assessment as Section 143(2) Notice Sent to Wrong Address
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.
