#section 143(2)
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Revisionary power u/s. 263 not sustainable as there is neither error of law nor of facts

AO cannot disallow tanker expenses on ad-hoc basis without justification: ITAT Raipur

Provision for Expenses Not Claimed as Applied Income Can’t Be Disallowed: ITAT Jaipur

Gain from Land Held as Investment Rightly Treated as Capital Gain, Not Business Income: ITAT Jodhpur

No Section 69C Addition Solely Based on WhatsApp Messages: ITAT Mumbai

Reassessment proceedings initiated against merged company invalid: Delhi HC

Appeal Delay: CA/Advocate Failure Not Excuse – ITAT Kolkata

Addition u/s. 69 not sustained as adequate evidence supporting cash deposits produced: ITAT Rajkot

Revision u/s. 263 for mere non-production of certificate in Form 3CL not justified

Addition u/s. 68 restricted to 0.30% of total Circular Trading Transaction: ITAT Ahmedabad

Extraordinary event of demonetization to be considered while comparing cash sales during that period

Deduction u/s 80P was allowable as amendment of Section 80AC was not retrospective in nature

Initiation of reassessment against non-existing company not sustainable

Penalty u/s. 271(1)(c) justified since plausible explanation not provided for suppressed net profit
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.
