#section 143(2)
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Addition merely based on loose paper and documents not sustainable

Order passed without granting personal hearing is not sustainable in law

Sequence of Income Tax Notices Irrelevant in Faceless Assessment: Orissa HC

Addition on the basis of retracted statement not sustainable

Assessee not required to prove source of amount in bank account of cash creditors: ITAT Jaipur

Notice u/s. 143(2) issued by non-jurisdictional AO is bad-in-law: ITAT Kolkata

Addition based on loose papers without corroborative material not Valid: ITAT Nagpur

Condition for use of land for agricultural purpose in preceding two years satisfied: Section 54B exemption granted

Section 10(23C) exemption cannot be denied for Filing of ITR-5 instead of ITR-7

Non-issuance of Section 143(2) notice invalids Section 143(3) Scrutiny Assessment: ITAT Raipur

Section Addition needs to be allocated between joint beneficial owners: ITAT Raipur

Reassessment u/s. 147 based on change of opinion without any fresh material not sustainable

Reassessment quashed as it was based on information fully examined during earlier reassessment

Matter restored back as CIT(A) failed to consider additional evidences: ITAT Chennai
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.
