#section 143(2)
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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

ACIT/DCIT has jurisdiction to issue notice u/s. 143(2) of Income Tax Act: Delhi HC

‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”

Stamp duty value on date of agreement to be considered when date of agreement and registration is different

Addition merely on the basis of statement without corroborating material unsustainable: ITAT Delhi

Prescribed income-tax authority for issuance of notice u/s. 143(2) includes ACIT/ DCIT: Delhi HC

Addition u/s. 69A unjustified as source of cash deposits duly explained: ITAT Visakhapatnam

View taken by AO cannot be set aside or deferred as per provisions of section 263: ITAT Ahmedabad

Allotment letter given by developer construed as agreement of purchase: ITAT Kolkata

Issue of Section 80IA(4) Deduction for Sub-Contracted Project Profits Restored to AO

No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores

ACIT/DCIT prescribed authority to issue Section 143(2) notice: Delhi HC

SC Disallows Bad Debt Deduction for Khyati Realtors Pvt Ltd
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.
