#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.

Section 143(1) Intimation Held Invalid as Scrutiny Proceedings Had Already Begun

No Capital Gains Addition as Dumb Document Alone cannot Prove On-Money Receipt

No Section 56(2)(viib) Addition if Share Premium Difference Fell Within 10% Safe Harbour: ITAT Delhi

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

ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP

Pune ITAT Deletes ₹44.80 Crore Angel Tax Addition; AO Cannot Replace Assessee’s DCF Valuation with NAV Method

Pune ITAT Quashes Section 263 Revision; Detailed AO Enquiry Bars Revision on Mere Change of Opinion

Why 30 June Matters: Last Date for Section 143(2) Income Tax Scrutiny Notices

No denial of scientific research deduction allowed for procedural delay when DSIR approval existed: ITAT deleted ₹2.07 Crore disallowance

CPC Cannot Pass Section 143(1) Intimation After Section 143(2) Notice: ITAT Kolkata

ITAT Allows Additional Depreciation on Dumpers as They Form Part of Plant & Machinery

Section 148 Notice quashed as Issuing Officer Had No Pecuniary Jurisdiction: ITAT Delhi

Section 80-IA Deduction Reopening Set Aside as Enterprise Was Incorrectly Identified

Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata
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.
