#section 143(2)
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Delhi ITAT Dismisses Revenue Appeal Over ₹3.89 Crore Cash Sales Addition

ITAT Mumbai Deletes Deemed Rent Addition on Unsold Stock-in-Trade for AY 2014-15

Reconciled Third-Party Ledger Differences Cannot Be Taxed Under Section 69A: Mumbai ITAT

Mumbai ITAT Quashes Section 263 Revision on ₹19.64 Crore Bad-Debt Write-Off

Limitation Runs from Service, Not Mere Passing of Order: Bangalore ITAT

Penalty Cannot Survive When Underlying Assessment Is Jurisdictionally Invalid: ITAT Kolkata

Enhanced Section 115BBE Rate Prospective From AY 2018-19: ITAT Hyderabad

Mere Shah Commission Opinion Cannot Sustain Reassessment: Allahabad HC

General Allegations Against Lender Cannot Justify Section 68 Addition: Mumbai ITAT

Delhi HC Quashes Assessment for Failure to Issue Timely Section 143(2) Notice

Mumbai ITAT Upholds ₹176.26 Crore Section 69A Addition for Unproved Diamond Sales

Non-Member Club Receipts Taxable Only on Profit Element: ITAT Pune

Reopening on Issues Examined in Original Scrutiny Is Change of Opinion: Gujarat HC

Unexplained Source of Partner Capital Taxable in Partner’s Hands, Not Firm: ITAT Raipur
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.
