#section 143(2)
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Scrutiny Assessment Quashed as Section 143(2) Notice Was Issued Without Jurisdiction: Calcutta HC

ITAT Quashes Reassessment as Reasons Recorded for Section 148 Notice Were Unsigned

ITAT Deletes FTS Addition Because India-UAE DTAA Contains No FTS Clause

Nominal Members No Bar to Section 80P Deduction; ITAT Sends Cooperative Society’s Claim Back for Fresh Examination

ITAT deleted ₹90 Lakh on-money addition based on unsigned property agreement and unauthenticated search material

Writ Petition Dismissed as Section 53A cannot Establish Ownership for Depreciation Claim

ITAT Delhi Remands Transfer Pricing Case Due to Alleged Double Addition of TP Adjustments

Penny Stock Loss Addition Deleted as Transactions Were Supported by Documentary Evidence

60% Tax Under Section 115BBE Cannot Apply Retrospectively: Rajasthan HC

Deduction u/s 54F was allowable on 50 Flats received under JDA for Pre-2015 assessment year

Compensation for Cancelled Land Sale Allowed as It Was for Commercial Expediency: ITAT Chennai

ITAT Deletes Unexplained Investment Addition as Payments Were Fully Traceable Through Banking Channels

ITAT Kolkata Deletes Interest Disallowance as AO Exceeded Scope of Limited Scrutiny

Section 14A Disallowance Cannot Exceed Exempt Income Earned: 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.
