#section 143(2)
Log in to FollowEvery article filed under the “section 143(2)” tag — analysis, news and updates.
2,479 articlesIncome Tax

Income Tax
Unexplained investment addition in one co-owner unsustainable if no addition in other co-owners
Income Tax

Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax

Income Tax
There cannot be second round of Section 271(1)(b) penalty for same default
Income Tax

Income Tax
Income generated cannot be held bogus only based on modus operandi
Income Tax

Income Tax
Order passed on non-existing entity is liable to be quashed
Income Tax

Income Tax
Addition of sales reversal entry as unexplained expenditure is unjustified
Income Tax

Income Tax
ITAT quashes Order as AO completing Income Tax Assessment not issued section 143(2) notice
Income Tax

Income Tax
Addition u/s 69 sustained as no evidence produced to prove source of cash deposit
Income Tax

Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax

Income Tax
ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
Income Tax

Income Tax
Rent including service tax paid for the business purpose is allowable u/s 30
Income Tax

Income Tax
Addition u/s 69C merely because assessee dealt with suspected scrips is unsustainable
Income Tax

Income Tax
Disallowance of short term capital loss merely based on information from investigation wing is unsustainable
Income Tax

Income Tax
