#section 143(2)
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Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief

FAQs on Faceless Income-tax Proceedings

Section 263 Revision Invalid as Mandatory Section 143(2) Notice Was Never Issued

Trust’s Conference Hall Rental Income Taxable as Business Income: ITAT Delhi

ITAT Rejects Recall Plea as COVID Limitation Extension Not Apply to Assessment Proceedings

ITAT Remands Appeal Due to Invalid Service of Hearing Notices

ITAT Deletes Section 68 Addition as Accepted Cash Sales Cannot Be Treated as Unexplained

ITAT Deletes TP Adjustment as CCDs Remain Debt Until Conversion

Assessment on Amalgamated Bank’s Predecessor Held Void; ITAT Quashes Order Passed in Name of Non-Existent Syndicate Bank

Section 154 Cannot Be Used to Make Fresh Disallowance of Asset Write-Off Claim: Bangalore ITAT

Bona Fide Claim Under Newly Introduced Section 71(3A) Saves Assessee from Penalty Under Section 270A

Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search

Cash Deposits During Demonetisation Cannot Be Taxed Twice Where Sales Are Accepted: ITAT Delhi

CSR Donation Eligible for Section 80G Deduction: ITAT Delhi
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.
