#section 143(2)
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ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice

Invocation of section 263 for delayed payment of employees’ contribution to PF/ESIC sustained: ITAT Ahmedabad

Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad

No Section 143(2) notice Requirement if Valid Section 148 Notice issued

Madras HC Sets Aside Assessment Order Due to Insufficient Time to respond

Agriculturist are not required to maintain books of accounts u/s. 44AA: ITAT Delhi

Reassessment proceedings quashed as sanction granted u/s. 151 in a mechanical manner: Bombay HC

Prior to passing of final assessment order it is mandatory to pass draft assessment order: Delhi HC

ITAT Orders De Novo Consideration as CIT(A) Fails to Provide Reasons for dismissal of appeal

AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded

No addition u/s 69A as sale consideration was not received by assessee in relevant year

Section 68 Invoked: Bank Statements treated as Books of Account for Individual Assessee

Authority can centralize assessment at one place if there are sufficient reasons

Assessment must be completed u/s. 144 when books of accounts are rejected u/s. 145(3): ITAT Jaipur
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.
