#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.

ITAT Deletes Expense Disallowance as Revenue Failed to Prove Personal Use

Mere Investigation Wing Alert Is Not ‘Reason to Believe’: ITAT Quashes Penny Stock Reopening

ITAT Mumbai in AY 2010-11: Extensive Ruling on Banking Taxation Issues

ITAT Deletes Section 68 Addition as AO Relied Only on Past Accommodation Entry Allegations Without Direct Evidence

Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material

Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name

Bangalore ITAT Slams Flip-Flop by AO; Grants Full 80P Deduction Including Bank Interest to Credit Co-operative Society

ITAT Orders Fresh Review as On-Money Addition Was Based on Loose Sheet

ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148

Indexed Factory Building Cost Allowed Despite ‘Vacant Land’ Deed; Stamp Duty Value Can’t Inflate Tax

Extensive Charitable Activities shield educational society from denial of exemption and retrospective cancellation of registration

Delay Caused by Pending Section 154 Rectification Deserves Condonation: Bangalore ITAT

AO Cannot Exceed Scope of Limited Scrutiny Without Approval: ITAT Bangalore

ITAT Delhi Deletes Bogus Purchase Addition as Sales Were Recorded
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.
