#section 143(2)
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Addition outside prescribed scope of limited scrutiny invalid: ITAT Kolkata

Adoption of section 50C justified on difference in sale consideration in sale deed and stamp value adopted by officer

Disallowance u/s. 14A while computing book profit u/s. 115JB not justifiable: ITAT Mumbai

Addition Not Sustained as No Incriminating Material Found & Assessment Completed on Search Date

CIT(A) Order Without Merits-Based Reasoning Violates Section 250(6)

Ex-parte order set aside and cost imposed on assessee for non-compliance and procedural delay

Condonation of 2564-Day Delay Allowed as No Undue Benefit from Not Appealing Assessment Order

Addition towards portion of expense justified since documentary evidences not produced: ITAT Delhi

Matter restored back to CIT(A) since appeal dismissed for non-prosecution: ITAT Delhi

Reopening of unabated assessment u/s. 153A without incriminating material is impermissible

Matter remitted as voluminous documents submitted during hearing before ITAT

No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment

Calcutta HC Sets Aside Assessment Order for Notice Sent to Unregistered Email, Violating Natural Justice

Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
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.
