#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.

Mumbai ITAT: Fresh Investigation Info Cannot Justify Reassessment After 4 Years

Non-Refundable GST Credit Can Be Claimed as Business Loss: Mumbai ITAT

Delhi HC Upholds Penalty Deletion Over Ambiguous Section 271(1)(c) Notice

Section 153C Assessments for 7 AYs Quashed as Deemed Date Fell After 01.04.2021: Bangalore ITAT

Final Assessment Quashed as DRP Objection Intimation Failure Was Bona Fide: P&H HC

₹22.41 Lakh Cash Salary Disallowance Remanded for Genuineness Verification: ITAT Surat

Parent Company ESOP Cross-Charge Is Employee Compensation Deductible Under Section 37(1): ITAT Ahmedabad

COVID Fixed Costs Are Extraordinary; Exclude Them From TP Operating Costs: ITAT Bangalore

Ex-Parte Assessment Set Aside Due to Improper Notice Service: ITAT Surat

Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice

Delayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC

Section 50C Not Applicable to Tenancy Agreement Without Sale Consideration: ITAT Mumbai

ITAT Mumbai Deletes Section 56(2)(x) Addition Applying 10% Tolerance Limit Retrospectively

Bangalore ITAT: No 5% Profit Estimation Without Specific Defects in Audited Books
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.
