#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Non-admission of additional evidence by CIT(A) untenable: Matter remanded

Dismissal of appeal merely because appeal was filed manually instead of e-filing unjustified: ITAT Ahmedabad

No addition u/s 69 of unexplained cash deposits as same was based on mere suspicion

ITAT Ahmedabad allows warranty claim based on a scientifically validated method

Appeal dismissed due to deliberate non-compliance on part of assessee: ITAT Ahmedabad

Rejection of evidence merely because it is in handwritten form is unjustified: ITAT Ahmedabad

ITAT Mumbai Invalidates section 148 Reassessment Due to Wrong Approval

Assessment to be made under Section 144, not 143(3), for defective returns: ITAT Delhi

Unsold flats held as stock-in-trade should be treated as business stock and not Income from House Property

Assessment order passed without serving notice under section 143(2) is liable to be quashed

CBDT notified ACIT/ DCIT as prescribed authority for issuance of notice u/s. 143(2): Delhi HC

Unreasoned ex-parte order is against principal of natural justice: ITAT Mumbai

Reopening of assessment based on wrong facts liable to be quashed: ITAT Mumbai

No Section 272A(1)(d) Penalty for Non-Compliance due to Consultant’s Failure to inform
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.
