#section 143(2)
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Addition u/s. 68 based on presumptions and concept of human probability not sustainable: ITAT Delhi

An intangible property cannot constitute a Permanent Establishment: Delhi HC

Cash book and flow chart rejected with out bringing any new evidence: ITAT deleted addition

ITAT Remands Case for Reconsidering Sikkimese Exemption Claim

Reassessment is invalid when assessment is pending: Madras HC

Section 292BB cannot cure non-issuance of notice u/s. 143(2): Delhi HC

Agricultural Land Purchased per MOA Objects Treated as Business Income: ITAT Mumbai

Reassessment Order Set Aside for Fresh Probe into Employee Cash Transactions

Matter of addition based on low net profit remanded to re-examine books of account

Addition in assessment u/s. 153C in unabated years without incriminating material not sustainable

Depreciation u/s. 32 not admissible as usage of car for business purpose not proved: ITAT Mumbai

Reasons disclosed to assessee for reassessment u/s. 148 cannot be improved subsequently: Delhi HC

AO required to pass order within time limit prescribed u/s. 153 pursuant to remand by ITAT

Order passed by CIT(A) without considering submission not sustainable: ITAT Ahmedabad
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.
