#section 143(2)
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Nagpur ITAT: ₹1.08 Crore Penalty U/s 271(1)(c) Deleted on Income Disclosed U/s 148

Digital Advertising and SEO Expenses Allowed as Revenue Expenditure: Pune ITAT

Bangalore ITAT Allows 80JJAA Deduction and Lease Rentals, Remands Software Expenses

Transfer Pricing Adjustment Partly Set Aside on Turnover Filter and Receivables: Bangalore ITAT

High-Turnover Comparables Excluded From ALP: Bangalore ITAT Grants Partial Relief

Kolkata ITAT: ₹36.53 Crore Accommodation Entries Taxable Only at 0.15% Commission

Delhi ITAT: AY 2015-16 Reassessment Time-Barred; ₹1.33 Crore Penny-Stock Addition Quashed

Delhi ITAT: No Section 68 Tax on Mere Book Entry; 60% U/s 115BBE Inapplicable

Assessment Invalid Where Section 143(2) Notice Was Issued Before Return: Delhi HC

ITAT Raipur Quashes Assessment for Invalid Section 143(2) Notice & Missing Section 127 Transfer Order

Reassessment Quashed Without Section 127 Transfer Order or Section 148 Notice: Raipur ITAT

Section 124(3) Bars Delayed Jurisdiction Challenge: Chhattisgarh HC Upholds Assessment

Reassessment Quashed for Lack of Section 127 Transfer Order: Raipur ITAT

Kolkata ITAT Upholds Bogus LTCG Findings Based on Penny Stock Transactions
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.
