#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.

Reassessment Invalid Without Mandatory Section 143(2) Notice: Allahabad HC

Co-op Bank Interest Eligible for Section 80P(2)(d), but Deduction Capped at Original Claim

Third-Party Excel Sheet Without Corroboration Cannot Sustain Section 69A Addition: ITAT Agra

No Addition on Reopening Ground Makes Reassessment Invalid: ITAT Agra

7-Month Delay in Section 54F Flat Purchase Condoned Due to COVID: ITAT Agra

ITAT Rajkot Deletes ₹5.83 Lakh Section 56 Addition Applying Co-Owner Parity

Assessment u/s 143(3) After Search Invalid Without Mandatory Section 148 Notice: ITAT Mumbai

Third-party loose sheet Cannot Alone Sustain Section 69C Addition: ITAT Chennai

Entry Operator Link Alone Cannot Make Unsecured Loan Bogus: ITAT Delhi

Opening Cash From Earlier Years Cannot Be Taxed as Current Income: ITAT Rajkot

Old Family Jewellery and Explained Bank Withdrawals Cannot Be Taxed: ITAT Delhi

Dual Section 151 Approval Invalidates Reassessment Proceedings: ITAT Delhi

ITAT Bangalore: Illiteracy and Dependence on Others Justify Condonation of Appeal Delay

Joint Property, Entire Price Added to Husband: ITAT Orders Bank Verification
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.
