#section 143(2)
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Addition u/s. 69A set aside as cash deposit during demonetization sufficiently explained

AO directed to verify members list for violation of sec. 18(1) of Karnataka Cooperative Societies (Amendment)Act 2014

Portal issues & Festive holidays: ITAT Patna Allows Delay Condonation

Revision u/s. 263 justified as AO accepted returned income without complete enquiry

CIT(A) cannot dismiss appeal for non-prosecution without disposing on merits

ITAT Delhi Deletes Disallowance of Royalty Expenses Applying Consistency Principle

No reassessment if limitation period barred u/s 153(2) unless TPO reference u/s 92CA was involved in case of non-residents

ITAT Delhi Allows Appeal as NFAC Ignored Assessee’s Submissions

Appellate authority entitled to entertain fresh claim: ITAT Rajkot

Profit on sale/redemption of investment not chargeable to tax: ITAT Delhi

AO Cannot Go Beyond Limited Scrutiny Scope Without Mandatory Approval

Penalty u/s. 271B not leviable as there is no need to maintain books u/s. 44AD

54F Deduction Allowed on Gain from Sale of Jewellery Inherited Through Will

Revision u/s 263 Upheld: AO’s Silent Acceptance of Cash Deposits & Property Source is Erroneous
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.
