#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.

Sale of property to trustee at market value not violates Section 13(1)

Government Certificate Prevails Over AO’s Assumptions in Nursery Income Estimation Case

ITAT Visakhapatnam Grants Final Opportunity in Section 80P Deduction Dispute

Computer-Aided Scrutiny Notice Without Prescribed Format is Invalid: ITAT Kolkata

Power of Best Judgement Assessment of Assessing Officer under Income Tax Laws

ITAT Chennai Allows Fresh Evidence to Challenge ₹3.79 Crore Addition u/s 68

POA Alone Cannot Trigger Capital Gains – ITAT Bangalore Deletes ₹30 Cr Addition

Filed ITR In a Hurry? Quoted Wrong Section?

Addition of agricultural income as unexplained u/s. 68 remitted back as documents evidence now submitted

Assessment Quashed for Non-issuance of 143(2) Notice on Return Filed u/s 148

Addition of bogus LTCG not sustained as shares sold via recognized stock exchange and STT paid

ITAT Delhi Quashes Reassessment for Non-Issuance of Section 143(2) Notice

ITAT Voids Tax Assessment Conducted Within Four Weeks of Rejecting Objections

Cash Gift from Deceased Grandmother Not Proved – ITAT Pune Upholds Partial Addition
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.
