#section 143(2)
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Interest from Cooperative Bank Deposits Eligible for Deduction u/s. 80P(2)(d): ITAT

CIT(A) to Reassess LTCG Claim Due to New Evidence Submitted by Assessee: ITAT Ranchi

DRP Directions Binding Once Uploaded: AO’s Timeline U/s. 144C(13) Clarified

First Day Excluded; One-Day Delay Not Considered Delay in Filing: ITAT Visakhapatnam

Addition towards unaccounted purchases restricted to 12.5% instead of 25%: ITAT Surat

Addition u/s. 68 deleted as nature and source of credit explained: ITAT Surat

Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai

Non-granting of accumulation of income u/s. 11(2) unsustainable since delay in Form 10 condoned

Interest from Nationalized Banks Not Deductible under Section 80(P): ITAT Ahmedabad

Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later

Non mentioning of proper service of notice in order: ITAT remanded matter to CIT(A)

No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years

ITAT Delhi Allows Set-Off of Accumulated Deficit Against Current Year Surplus

Reopening based on material available during assessment proceedings not permissible: Bombay HC
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.
