#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.

Addition Treating LTCG as Bogus Based on Assumptions Not Sustained

Section 270A Penalty Unjustified Due to Lack of Tax Evasion Intent: ITAT Pune

Provisions of section 40A(3) inapplicable as income assessed by applying G. P. rate

Reassessment u/s. 147 without any fresh material not sustainable: ITAT Raipur

Fresh examination needed for difference in stock of plant and machinery as compared to previous year

123.97 Cr Addition: 7-Day Notice Period Unreasonable, Rules ITAT Raipur

Depreciation on Finance Lease Rental Payment allowed to lessee: ITAT Mumbai

Court cannot exercise discretionary jurisdiction to restrain Tax officer from assessment proceedings

Section 151A effective from 29.03.2022; jurisdiction under faceless assessment scheme not applicable prior

Issue of notice u/s. 143(2) after limitation period cannot be sustained: Gujarat HC

Notice Must for Rectification under Section 154 Reducing Refund: Calcutta HC

Admission of Additional Evidence Valid as AO Had Full Opportunity: No Rule 46A Violation

Demand notice u/s. 95(4) of IBC sent to last known address is valid service of notice

CBDT Instruction No. 03/2017 followed by partly allowing cash deposit during demonization
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.
