#section 143(2)
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Reopening assessment u/s. 147 void-ab-initio as issue already dealt in original assessment

Addition set aside as active involvement in price manipulation of scrip not demonstrated

Additions towards penny stock based on concept of human probabilities not justified: ITAT Delhi

Reassessment order quashed as mandatory requirement of notice u/s. 143(2) not complied

Penalty u/s. 271(1)(c) without specifying limb of levy not sustainable: Delhi HC

Excess interest charged due to wrong due date deleted: ITAT Delhi

Addition u/s. 69 on protective basis not justified as genuineness of transaction established

Compensation for cancelling allotment due to non-delivery in time is capital receipt

Addition u/s. 69A to extent of redeposit of cash withdrawn untenable: ITAT Bangalore

Addition u/s. 43CA deleted by taking stamp duty value on date of registration of agreement

Case Remanded for Fresh Consideration Due to Non-Appearance Before CIT(A)

Appeal dismissed due to none appearance by assessee: ITAT Delhi

Appeal dismissed as approving authority approved assessment order as per section 153D: ITAT Delhi

Mere Disagreement Doesn’t Justify invocation of Section 263 Revision Power: Madras 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.
