#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.

Delhi ITAT Quashes Time-Barred Section 153C Assessments After Section 127 Transfer

Bangalore ITAT: Demonetised Notes for Members’ Loan Recovery Not Taxable U/s 68

ITAT Remands ₹2.15 Crore On-Money Addition Pending Developer’s Appeal Findings

Panaji ITAT: AO Cannot Tax Loan Merely Doubting Creditor’s Creditworthiness

Survey Income Is Part of Book Profit for Partners’ Remuneration u/s 40(b): ITAT Panaji

Section 10(23C)(iiiad) Exemption Restored: CIT(A) Cannot Reject Fresh Claim – Panaji ITAT

Panaji ITAT Allows Section 80P Deduction on Bank Deposits of Credit Co-operative Society

Panaji ITAT: Section 148 Notices Beyond Surviving Limitation Quashed Under Rajeev Bansal

ITAT Delhi Quashes Assessment as Section 153C, Not Section 143(3), Was Applicable

ITAT Chandigarh Deletes ₹13 Crore Addition & Section 271D Penalty for Lack of Evidence

Reassessment Void Without Mandatory Section 143(2) Notice: Karnataka HC

ITAT Raipur: Reassessment Quashed for Non-Service of Section 143(2) Notice

ITAT Bangalore: Turnover & RPT Filters Applied, Functionally Dissimilar Comparables Excluded

ITAT Hyderabad: 60% Tax Rate under Section 115BBE Applies to AY 2017-18
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.
