#section 143(2)
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Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata

Cash, Bank, Stock & Receivables Disclosure Required Under Presumptive Tax Scheme: ITAT Pune

AO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe

Delhi HC Lacks Jurisdiction to entertain Appeals Against Amritsar AO Orders

Disallowance u/s 14A was invalid in absence of Exempt Income

No revision u/s 263 for claim of Bank of Maharashtra’s ₹1137 Crore deduction for Bad and Doubtful Debts

Addition of Unexplained Cash Deposit was sustained at 25% on basis of reasonable estimate

Department Cannot Selectively Rely on Seized Documents: ITAT Pune

Unsecured Loan Addition Deleted as Loans Accepted & Repaid in Same Year: ITAT Jaipur

Relief to Bloomsbury Publishing in Transfer Pricing Case

Depreciation claim rejected as purchase of machinery found to be false: Madras HC

Reopening under section 147 without tangible material is invalid: ITAT Chennai

Section 69C Addition of ₹6.80 crore for Bogus Purchase: ITAT Upholds Deletion

Transfer of case u/s. 127 without granting personal hearing in bad-in-law: ITAT Raipur
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.
