#section 143(2)
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Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips

Availability of alternate remedy of Appeal: Calcutta HC dismiss Writ Petition

Petitioner’s fails to Update Email Address; Kerala HC Dismisses Writ Petition

Assessments Void Due to Lack of Section 153D Approval: Delhi ITAT

ITAT Delhi allows provision for warranty expenses despite lack of past experience & scientific basis

ITAT deletes addition for share capital and share premium of Rs. 1.26 Crore

Section 80P(2)(a)(i) Deduction Eligible for Interest Earned from Credit Facilities to Members, Including Nominal/Associate Members

Temporary donations to other charitable entities did not violate spirit of Section 11

Cash deposit in Joint account with other relatives: ITAT deletes addition

No Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO

Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty

Jurisdictional error in Section 143(2) notice cannot be cured under section 292BB

National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)

Cash deposit cannot be treated as unexplained without rejecting books of Account
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.
