#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Post-filing Corrections to Form 35A cannot be treated as filed beyond time limit

Assessment Based on Mere Unverified Third Party Statement Bad in Law: ITAT Mumbai

Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’

STCL Taxable at 15% Can be set-ff against STCG Taxable at 30%: ITAT Mumbai

Guidelines for Compulsory Income Tax Scrutiny for FY 2024-25

Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence

Section 143(1) Assessment cannot be Reopened on Mere Suspicion: Bombay HC

Conditions for Section 153A Reassessment notice Issuance after 6 Years

ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments

NFAC Cannot Invoke Section 144B if failed to Lodge Claim Within CIRP Timeframe

Assessment void if section 143(2) jurisdictional notice was issued beyond prescribed time limit

Jewellery inherited through non-registered will qualifies as capital asset: ITAT Bangalore

Interest on compensation taxable as income from other sources: Delhi HC

Section 14A: AO Must records Discontent with Assessee’s Expenditure Claim with Cogent Reasons
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.
