#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.

No Section 143(2) Notice Invalidates Section 158BC Assessment: Patna HC

Wrong Mention of Section 69 Instead of 69A Does Not Invalidate Addition: ITAT Hyderabad

Temporary Cash Support for Student Visa Is Not a Loan Under Section 269SS: ITAT Chennai

Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune

State DISCOM Tariff, Not IEX Rates, to Benchmark Captive Power Transfers Under Section 80-IA: ITAT Delhi

Registered Sale Deed Triggers Capital Gains Despite Dispute Over Consideration: ITAT Hyderabad

Section 147 Reassessment Quashed as Escaped Income Below Section 149 Threshold: ITAT Rajkot

Assessment Quashed as ACIT Lacked Pecuniary Jurisdiction: ITAT Kolkata

Maintenance Charges for Amenities Under Separate Agreements Are Business Income: ITAT Delhi

Agricultural Income Addition Deleted as Books Not Rejected: ITAT Bangalore

Section 270A Penalty Appeal Restored After 9-Day Delay Condoned: ITAT Bangalore

Bogus Purchase Addition Set Aside for Fresh Verification Opportunity: ITAT Bangalore

Section 263 Order Quashed as Issued Against Non-Existent Amalgamated Company: ITAT Ahmedabad

Remand Report Accepting Assessee’s Explanation Bars Additions: 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.
