#section 143(2)
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Intermingled Excess Stock Retains Character of Business Income: ITAT Mumbai

Section 69A Cannot Apply to Cash Already Recorded in Books: ITAT Jodhpur

Assessment Without Section 143(2) Notice After Revised Return Invalid: ITAT Mumbai

Reassessment Based on CBDT Instructions Without AO’s Independent Satisfaction Invalid: ITAT Lucknow

ITAT Upholds 200% Penalty Under Section 270A for Misreporting on Disallowed Deductions

Staffing Company Eligible for Section 80JJAA Deduction on New Employees: ITAT Delhi

AO Cannot Disregard Binding DRP Directions in Final Assessment: ITAT Mumbai

Maritime Training Qualifies as Education for Section 11 Exemption: ITAT Mumbai

Debt-Free Company Cannot Face Notional Interest Adjustment on Receivables: ITAT Chennai

Section 263 Revision Invalid Where AO Made Detailed Enquiry & Adopted Permissible View: ITAT Pune

A Bank Credit Is Not Automatically Income: Uploading Old Information Cannot Validate Reopening: ITAT Ranchi

Section 11 Exemption Denied for Investment Outside Section 11(5): ITAT Delhi

Old Outstanding Liabilities Without Cessation Cannot Be Taxed: ITAT Surat

Unaccounted Purchases: ITAT Rajkot Restricts ₹13.07 Lakh Addition to 8% Profit
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.
