#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.

Cash Already Taxed Cannot Be Taxed Again Under Section 69A: ITAT Chennai

Reopening Notice & Tax Demand Against Dissolved Company Quashed: Bombay HC

ITAT Delhi Quashes Reassessment for Non-Supply of Material Under Section 148A

Section 148 Reassessment Notice Quashed as Change of Opinion After Four Years: Gujarat HC

ITAT Applies ₹200 Crore Turnover Filter, Revises TP Comparables: ITAT Chennai

ITAT Kolkata Deletes Section 68 Addition on Genuine Sale of Investments

Kolkata ITAT Quashes Assessment as Section 143(2) Notice Was Without Jurisdiction

Delay in Cash Withdrawal & Redeposit Cannot Trigger Section 69 Addition: ITAT Chennai

Invalid Section 143(2) Notice by Non-Jurisdictional AO Quashes Assessment: ITAT Kolkata

Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore

Section 244A Interest Cannot Be Denied for Post-Refund Determination Delay: Bombay HC

Assessment Quashed for Invalid Section 143(2) Notice Issued Without Jurisdiction: ITAT Delhi

ITAT Delhi Quashes Assessment as ACIT Lacked Jurisdiction to Issue Section 143(2) Notice

Absence of Legal Heir Certificate Alone Cannot Justify Section 68 Addition; ITAT Delhi Reduces GP Estimation
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.
