#section 143(2)
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ITAT Remands Ex-Parte Order for Lack of Hearing Opportunity

Delay in filing of an appeal condoned due to reasonable cause shown: ITAT Pune

Assessment without Section 143(2) notice is unsustainable: ITAT Kolkata

Reassessment quashed as barred by limitation by virtue of section 149(1): Delhi HC

ITAT Upholds Partial Addition for Unexplained Cash Deposits Lacking Source Proof

Reassessment u/s. 148 without any tangible material is liable to be quashed

Section 263 proceedings Valid for Cryptic Reassessment Order: ITAT Mumbai

Application of cash received from unrecorded cash sales needs verification hence matter restored

Profit estimation by AO cannot be arbitrary or without any basis

Reassessment framed u/s. 147 invalid due to non-issuance of notice u/s. 143(2)

Intra-Group Services Not Taxable in India as They Fall Outside FTS Scope: ITAT Delhi

Short term capital gain on depreciable assets u/s. 50 will be taxed @20% as per section 112

Matter restored for granting adequate and effective opportunity of being heard: ITAT Delhi

Unexplained Cash Deposits During Demonetization: ITAT Remits Case Back to CIT(A)
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.
