#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.

Providing less than 7 days to reply is against mandate of Section 148A(b): ITAT Raipur

Assessment order passed against non-existent entity is invalid: ITAT Ahmedabad

Gujarat HC Upholds ITAT, Deletes Additions on F&O Profit, Capital Increase & Investment

Penalty u/s 271(1)(c) Not leviable for Bona Fide Mistake Disclosed Voluntarily

Disallowance u/s. 14A upheld as mandatory suo moto disallowance not made: ITAT Mumbai

Non-adjudication of legal ground of jurisdiction by CIT(A) not justified: ITAT Raipur

Assessment Order Violates Natural Justice Due to SOP u/s 144B Breach: Bombay HC

Section 148 Reopening based on incorrect facts & reasons is invalid: ITAT Delhi

Donation to Unrecognized Research Institute Ineligible for Deduction u/s 35(1)(ii): ITAT Ahmedabad

Person other than searched person should be assessed u/s. 153C instead of 143(3): ITAT Delhi

Section 115JB of Income Tax Not Applicable to Banking Companies: ITAT Bangalore

AO Lacks Authority to Deny Section 11 Exemption After Granting Section 12AA Registration

Commercial Advances Don’t Fall Under Section 2(22)(e): ITAT Mumbai

Assessment declared invalid due to service of notice on wrong address
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.
