#section 143(2)
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General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC

ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS

Deputy Commissioner of Income Tax held guilty u/s. 12 of Contempt of Courts Act, 1971

Interest Income Linked to Business, cannot be treated as other income

ITAT Remands Case to CIT(A) After Incorrect Return Filing Date Led to Erroneous Dismissal on Limitation Grounds

Section 271(1)(c) Penalty not leviable merely for making a unsustainable claim: ITAT Ahmedabad

Penalty u/s. 271(1)(c) not sustained in absence of intention to conceal income: ITAT Mumbai

CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune

Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune

No addition u/s. 68 towards unsecured loan if repayment in subsequent year accepted: ITAT Ahmedabad

Penalty u/s. 271D unwarranted as reasonable cause shown for cash receipt on sale of property: ITAT Bangalore

Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming

Written request to existing AO needs to be made for migrating PAN to new AO due to address change: Patna HC

Adhoc expense disallowance without rejecting books of accounts not justified
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.
