#section 143(2)
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ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

ITAT Quashes Assessment as Jurisdiction Was Not Validly Transferred Under Section 127

ITAT Quashes Assessment as Jurisdictional AO Failed to Issue Mandatory Section 143(2) Notice

ITAT Deletes Bogus Purchase Addition as Sole Reliance on Retracted Statement Unsustainable

Section 68 Addition Deleted as Creditworthiness Depends on Ability to Arrange Funds

Section 54 Exemption Available for Every House Sold: Bengaluru ITAT

Books Can’t Be Rejected Solely for Non-Audit; 8% Profit Estimate Quashed

ITAT Finds Cash-in-Car Explanation Incredible, Upholds ₹23 Lakh Addition

Rectification, Assessment and Appeal under Income Act, 1961

ITAT Delhi Deletes Section 14A Disallowance as It Was Beyond Limited Scrutiny Scope

No Exempt Income Means No Section 14A Disallowance: ITAT Ahmedabad

ITAT Allows Excess Application Set-Off Because Books of Account Establish Charitable Expenditure

ITAT Allows Section 80JJAA Deduction as Return & Form 10DA Were Filed Within Due Date

CIT(A) Can Remand Best Judgment Reassessment Due to Assessee’s Non-Compliance: 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.
