#section 143(2)
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Income Tax
Income Tax
Penalty u/s 271AAB not imposable in absence of conduct of search
Income Tax
Income Tax
Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
Income Tax
Income Tax
Penalty u/s 271B not leviable on local authority as it cannot be considered to be engaged in business
Income Tax
Income Tax
ITAT Bangalore Quashes Assessment Order Due to Invalid Notice under Section 143(2)
Income Tax
Income Tax
Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
Income Tax
Income Tax
Expenses cannot be treated as bogus merely for accounting subsequent to date of search
Income Tax
Income Tax
Stamp duty value on date of allotment is to be taken as per first proviso to section 56(2)(vii)(b)
Income Tax
Income Tax
Scrutiny assessment bad in law if Section 143(2) notice was Time-Barred
Income Tax
Income Tax
Interest on money borrowed for business is allowable as business expenditure
Income Tax
Income Tax
Addition sustained on failure to produce evidence to support astronomical agricultural income
Income Tax
Income Tax
Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
Income Tax
Income Tax
Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Assessment order based on invalid notice u/s 148 is unsustainable
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.
