#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.

ITAT Delhi deletes addition on family-owned luxury watches

Failure to provide PAN alone couldn’t be the sole reason to treat sales as unexplained money, when Aadhaar details were submitted

No Addition u/s 153A Without Incriminating Material: ITAT Cuttack

Dismissal of appeal by CIT(A) without rendering finding on merits is against principles of natural justice

Late Return Filed after Sec 142(1) Notice Held Invalid; No 143(2) Notice Required When Return is Invalid

FMV as on 01-04-1981 must be based on registered valuer’s report

Bogus purchases addition directed due to non-response to notices u/s. 133(6) and summons u/s. 131

Section 43CA doesn’t apply when market value is more than agreed value as on date of booking

Investments yielding exempt income to be considered while computing disallowance u/s. 14A

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

Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained

Order passed in name of deceased person is not sustainable in law: ITAT Chennai

Dispute of capital gains was remanded to AO as he failed to uphold Principles of Justice

Reassessment Barred as Escaped Income Below ₹50 Lakh & 3-Year Limit Expired
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.
