#section 143(2)
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Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi

Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata

Reopening u/s. 147 based on communication without independent application of mind is invalid

Addition u/s. 69 without any concrete evidence against assessee is not sustainable

Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur

Accumulation u/s. 11(1)(a) allowed at 15% of gross receipts: ITAT Delhi

Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material

Valuation of finished goods after following stock ageing effect justifiable

Resorting to estimation of profit without rejection of books not justified: ITAT Hyderabad

Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT Pune

Gujarat HC quashes Reopening of Income Tax Assessment on Change of Opinion

Section 50C Applies to Land Transfers, Not Land Rights: Karnataka HC

ITAT Agra quashes reassessment for failure to issue Section 143(2) notice

Delayed Cash Deposits During Demonetization due to unforeseen circumstances Justified: ITAT Bangalore
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.
