#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.

A Joint Locker Is Not a Sole Ownership Certificate: ITAT Ranchi Deletes Gold Additions

CIT(A) Must Decide Reassessment Jurisdiction Before Remand: ITAT Agra

Reassessment Quashed as AO Failed to Decide Objections: Bombay HC

Mechanical Section 153D Approval Without Verification of Assessment Records Invalid: ITAT Chandigarh

Pre-April 2017 Survey Surrender Not Taxable Under Section 115BBE: ITAT Delhi

Protective Addition Cannot Survive When Substantive Addition Is Deleted: ITAT Delhi

Addition Beyond Limited Scrutiny Scope Without Prior Approval Unsustainable: ITAT Delhi

Section 271AAB Penalty Notice Must Specify Applicable Limb: ITAT Chennai

Husband’s Gift, Wife’s Tax: ITAT Rejects Clubbing Claim Over Delayed Disclosure: ITAT Hyderabad

₹29.34 Crore Cryptocurrency Additions Remanded for Speaking Order: ITAT Agra

Mechanical Section 151 Approval Invalidates Reassessment Proceedings: ITAT Agra

Section 69C Addition Needs Proof of Actual Unexplained Expenditure: ITAT Hyderabad

AO Must Prove Assessment Order Was Passed Within Time: ITAT Ahmedabad

₹814.40 Crore CCPS Reclassification Credit Not Taxable Under Section 56(2)(viib): ITAT Delhi
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.
