#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.

Karnataka HC Quashes Assessment as Income Tax Portal Closed Before Approved Deadline

ITAT Directs Fresh TP Analysis as TPO Mechanically Rejected Segmental Results

Section 68 Addition Cannot Be Sustained as Suspicion Alone Is Not Evidence: ITAT Delhi

Can Updated Return Be Filed After Notice Under Sections 143(2), 148A or 148?

ITAT Kolkata Quashes Reassessment as ACIT Lacked Pecuniary Jurisdiction

Assessment Invalid Where Non-Jurisdictional AO Issued Section 143(2) Notice: ITAT Kolkata

Section 143(2) Notice by Wrong Officer Makes Assessment Null & Void: ITAT Kolkata

ITAT Ahmedabad Quashes Addition as AO Exceeded Limited Scrutiny Scope

ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO

ITAT Quashes Assessment as Jurisdictional AO Never Issued Section 143(2) Notice

ITAT Quashes Assessment as E-Proceedings Order Was Signed Manually Instead of Digitally

Section 263 Revision Invalid After AO’s Proper Enquiry: Pune ITAT

ITAT Upholds LTCG Exemption as Revenue Failed to Prove Share Transactions Were Bogus

Assessment Held Invalid as Jurisdictional Officer Failed to Issue Mandatory Section 143(2) Notice
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.
