#section 143(2)
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Addition u/s. 68 without considering revised gross receipts not sustainable

Transactions of shares shown as stock-in-trade cannot be treated as unexplained cash credit

Addition u/s. 68 towards bogus share capital/ premium deleted as genuineness of transaction proved

Financial Hardship & Bona Fide Explanation: HC condoned Delay in Filing Defective ITRs

AO Cannot Act as Appellate Authority to Review CIT(A) Order: Delhi HC

Section 80P Addition: Delay in Appeal Condoned, Case Restored to CIT(A)

Capital Gain Exemption Documents Submitted at Tribunal Stage: ITAT Orders Fresh Assessment

Section 292B & 292BB Bars assessee From Challenging ITO Notice Validity

Section 54 Benefit Allowed for Property Purchased Jointly with Spouse

No reassessment proceedings as the limitation period u/s 149 was expired

Bombay HC Remands Assessment After Income Tax Dept Admits Denying Hearing

ITAT Ahmedabad disallows Late ESIC payments & Allows Depreciation & Interest Claims

Reassessment Set Aside as JCIT cannot Sanction Notice After 4 Years: Delhi HC

Delay in filing Form 10B condoned since genuine hardship faced: Delhi 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.
