#section 143(2)
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Income Tax
Income Tax
Addition for delayed payment to PF and ESIC due to mis-reporting in audit report unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified
Income Tax
Income Tax
Linking RBI notification violation to Section 68 unjustified as nature & source explained: ITAT Ahmedabad
Income Tax
Income Tax
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
Income Tax
Income Tax
Assessee Not Required to Submit Separate Written Retraction Under Section 133A
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Interest calculated solely on Trade Receivables for ALP Determination was unreasonable
Income Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Income Tax
Income Tax
Matter remanded as TP adjustment could not be at ‘NIL’ as determined by TPO
Income Tax
Income Tax
Non-intimation to AO before removal of company’s name from ROC, assessment was valid even if passed in name of non-existent entity
Income Tax
Income Tax
No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment
Income Tax
Income Tax
Assessment Order passed Without Considering Submission due to approaching Deadline: HC set-aside
Income Tax
Income Tax
Amount withdrawn from reserve to be reduced while computing book profit u/s. 115JB: ITAT Mumbai
Income Tax
Income Tax
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
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.
