#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.

ITAT Delhi Quashes 54F Disallowance Beyond Limited Scrutiny Scope, Upholds Revised Return

ITAT Pune Quashes Assessment Framed on Deceased Assessee Despite Legal Heir’s Participation

Mere Tax Payment Delay Insufficient for Section 276C(2) Prosecution: Madras HC

Kolkata ITAT Upholds ₹2.79 Crore Section 68 Addition on Penny Stocks; Credit Need Not Be Cash

Delhi ITAT: Section 44AD Cannot Be Forced Without Assessee’s Option

Delhi ITAT Quashes Reassessment for No Section 143(2) Notice, Section 292BB Inapplicable

ITAT Surat: Property Addition Set Aside – CIT(A)’s Order Based on Incorrect Facts

ITAT Mumbai: Section 56(2)(x) Addition Deleted – Stamp Value on Earlier Allotment Date Applies

Delhi ITAT Deletes ₹7.15 Crore Protective Addition After Substantive Assessment Quashed

ITAT Pune Rejects Section 80P Claim for Failure to Prove Co-operative Society Status

ITAT Chandigarh: PCIT Cannot Invoke Section 263 Merely Over Cryptic Assessment Order

ITAT Bangalore: Software TP Adjustment Reworked After ESOP and Comparable Analysis

ITAT Bangalore: Tally Solutions Excluded as Functionally Dissimilar to Wipro

Gujarat HC: Reopening Quashed as No Fresh Tangible Material Was Found
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.
