#section 143(2)
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No Reevaluation of Facts Without Alleged Perversity in Findings: Delhi HC

ITAT Allows section 54 Deduction for property registered in spouse’s name

Reopening inspired from change of opinion is liable to be quashed

ITAT Kolkata deletes addition of Rs. 3 Crore of share capital & share premium

Denial of 80IA Benefit in 4th Year Unjustified: Delhi HC

Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

AO Must Verify Documents Before Disallowing Business Loss: ITAT Ahmedabad

ITAT Mumbai Upheld Reassessment on Undisclosed Property Transactions

Delhi HC upholds deletion of disallowed management fees to ATS Infrastructure Ltd.

Sundry Creditors arising out of Hawala-Linked Bogus Purchases: Income Tax Treatment

Penalty u/s. 270A unjustified as application for immunity filed u/s. 270AA not decided within time limit

HC explains Implications of Notice Issuance via Post or Email under Section 149

No addition u/s 69 for advances received against booking of flats by treating it as unexplained expenditure

No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT
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.
