#section 143(2)
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Part rejection of cash books without assigning any reason not justified: ITAT Ahmedabad

Assessee could not apply under rule 46A- ITAT remands matter back to Addl./Jt. CIT(A)

Gross margin profit addition in motor spirit business restricted to 5%: ITAT Panaji

ITAT Remands Case to AO for Reconsideration After Assessing Assessee’s Personal Issues

Assessment Issued in Wrong Name Post-Merger Not Correctable Under Section 292B

Addition u/s. 68 deleted as identity and creditworthiness of share capital investor established

No further addition required when cash in books are more than physical cash: ITAT Jaipur

Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods

Disallowance U/S 40A(3) Deleted: Genuineness & Identity of receiver Proven

Mandatory twin Conditions to be satisfied u/s 127 for transferring assessee’s case from one officer to another

Addition set aside as construction expense inadvertently mentioned as commission expense

Order set aside as satisfaction note was recorded without application of mind: ITAT Delhi

Section 68 Addition without granting cross-examination opportunity untenable: ITAT Nagpur

Taxability of Surrendered Undisclosed Income u/s 115BBE Sent Back to AO for Re-Verification
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.
