#section 143(2)
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ITAT Chennai Remands Section 69A Cash Deposit Addition for Fresh Examination

Section 148 notice giving shorter filing period invalid, ITAT Raipur quashes reassessment

Land Conversion Into Stock-in-Trade Rejected, 10% Section 50C Relief Granted: ITAT Surat

Unrequired Additional Commissioner approval vitiates Section 143(3) assessment: ITAT Delhi

Section 153D approval invalid for survey assessment, ITAT Delhi quashes Section 143(3) order

Search before assessment requires Section 148 route, ITAT Delhi quashes Section 143(3) order

Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT

Penny Stock Label Alone Cannot Convert Exempt LTCG Into Section 68 Addition: Delhi ITAT

Rent Paid to Earn Subletting Income Deductible Under Section 57: ITAT Delhi

Investigation Report Alone Cannot Sustain ₹2 Crore Section 68 Addition: ITAT Mumbai

Section 69 Addition Unsustainable After Primary Loan Evidence Furnished: ITAT Delhi

ITAT Delhi Deletes Section 69A Addition on Locker Cash

Reopening u/s 148 Quashed for Borrowed Satisfaction: Gujarat High Court

Section 142A Cannot Be Used to Artificially Extend Assessment Limitation: Gujarat HC
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.
