#section 143(2)
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ITAT Quashes Assessment as ACIT Lacked Pecuniary Jurisdiction Under CBDT Instruction

ITAT Kolkata Quashes Assessment as JAO Did Not Issue Section 143(2) Notice

No Income Addition Based on Form 26AS as Books Showed Higher Revenue: ITAT Pune

Revenue Cannot Question Commercial Decision to Raise Funds Without Evidence: ITAT Delhi

No Section 69 Addition Merely for Reflecting Depreciation in Incorrect ITR Schedule

ITAT Quashes Assessment as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction

ITAT Allows Section 80P Deduction on Interest from Statutory Deposits with Co-operative Banks

Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition

Entire Sales Receipts Cannot Be Taxed Under Section 69A: ITAT Bangalore

ITAT Deletes Cash Deposit Addition as Source Was Prior Bank Withdrawals

Accepted Sales Sufficient; Debtor Confirmations Not Mandatory: ITAT Deletes Demonetisation Additions

ITAT Bangalore Deletes Bonus Disallowance, Penalty as CIT(A) Ignored Evidence

Recorded Cash Receipts Cannot Be Treated as Unexplained Money: Bangalore ITAT

Gujarat HC Quashes Assessment as Section 68 Addition Was Made Without Reasons
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.
