#section 143(2)
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Delhi HC Upholds Section 263 Revision Over Unexamined Depreciation Claim of ₹298.93 Crores

ITAT Panaji Remands ₹6.82 Cr Sales Suppression & Section 68 Additions for Fresh Review

ITAT Panaji Deletes ₹20.34 Cr TP Adjustment, Upholds CUP Over TNMM

Delhi ITAT Quashes ₹93 Cr Section 263 Revision: PCIT Cannot Demand Deeper Enquiry

Delhi ITAT Quashes Reassessment: No 143(2) Notice, No Valid Assessment

Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata

Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material

AMP Expenditure Not an International Transaction Under Transfer Pricing: ITAT Delhi

Section 68 Addition Not Justified by Demonetisation Sales Spike Alone: Lucknow ITAT

Interest-Free Loans to Charitable Trusts Do Not Deny Sections 11 & 12 Exemption: ITAT Delhi

Delhi HC Quashes Section 153C Proceedings as Seized Documents Did Not Belong to Assessee

Mere Possession Cannot Prove Ownership of Seized Gold Jewellery: Mumbai ITAT

ITAT Condones Delay in Section 270A Penalty Appeal, Orders Joint Hearing With Quantum Appeal

ITAT Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment
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.
