#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.

LTCG on Bogus Scrips Not Eligible For Section 10(38) Exemption: Ahmedabad ITAT

ITAT Deletes Hasty Addition made by AO, Citing Lack of Due Diligence

Addition of Annual let out value of unsold flats held as stock unsustainable: ITAT Mumbai

Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores

No Income Tax Addition for Employee Acting on Directors’ Behalf: ITAT Mumbai

ITAT Directs Reassessment of Interest for Non-Performing Assets Loans

Addition based on third party statement without tangible material is unsustainable

Unexplained cash credit u/s 68: Addition sustained on failure to discharge onus cast on assessee

Reassessment must be based on new and substantive grounds: Delhi HC

Kerala HC Urges Swift Action on Stay Petition Amidst Income Tax Dispute

Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order

Physical fitness expenditure not incurred wholly and exclusively for profession duly disallowed

Jurisdictional Deficiency in Notice u/s 143(2) Renders Assessment Order Liable for Quashing

AO Conducted Enquiry on High Premium Shares; PCIT Error in Section 263 Exercise: HC
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.
