#section 143(2)
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2,479 articlesIncome Tax

Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
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No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
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Reassessment Invalid as AO Failed to Issue 143(2) Notice After Belated Return
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Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
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Income Tax
ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return
Income Tax![Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation](https://taxguru.in/wp-content/uploads/2021/01/ITAT-DELHI.jpg)
![Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation](https://taxguru.in/wp-content/uploads/2021/01/ITAT-DELHI.jpg)
Income Tax
Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation
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Income Tax
Allotment Letter = Agreement-ITAT Grants 56(2)(x) Relief, Limits Addition to 50% Share
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ESOP Discount Allowable as Business Expenditure; ITAT Follows Karnataka HC, Revenue Appeal Dismissed
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Updated Return During Scrutiny Invalid; ITAT Grants Relief Only for Limited Verification
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Income Tax
Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment
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Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
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CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction
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Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
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Income Tax
