#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.

LTCG Addition deleted as Revenue Failed to Link Assessee With Penny Stock Manipulation

Kerala HC Dismisses Section 14A Disallowance Appeal as No Exempt Income Was Earned

ITAT Rajkot Quashes Reassessment as Escaped Income Was Below ₹50 Lakh Threshold

ITAT Deletes Gold Addition as Jewellery Limits as per CBDT Instruction 1916 Applied

Assessment Quashed as Jurisdiction Was Transferred Without Mandatory Hearing: ITAT Delhi

Tenant Eviction Payments Allowable in Capital Gains Computation: ITAT Delhi

ITAT Delhi Quashes Reassessment Beyond Four Years for Lack of Disclosure Failure

Borrowed Satisfaction: ITAT Quashes Penny Stock Additions in Multiple Family Cases

Reassessment Quashed as AO Taxed Capital Gains Instead of Recorded Escapement Issue

ITAT Delhi Deletes Demonetisation Addition for Cash Sales Properly Recorded in Books

No Section 127 Transfer, No Jurisdiction: ITAT Quashes Delhi Assessment and TP Adjustment

No Section 69 Addition as Complete Money Trail From Overseas Remittances Established

Section 68 Addition Deleted as Revenue Failed to Prove Penny Stock Allegation

ITAT Remands TP Adjustment Issue as RPT Filter Was Not Properly Verified
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.
