#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 Cannot Override Ongoing Scrutiny Assessment: ITAT Mumbai

Section 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai

Non-Appearance of Directors Not Sufficient to Treat Share Capital as Bogus: ITAT Kolkata

Reassessment Quashed as AO Relied Only on Existing Records for Loan Waiver Addition

DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore

WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition

ITAT Patna Deletes Bogus Purchase Addition as One-to-One Sales Correlation Was Proven

ITAT Deletes Software Expense Disallowance for Lack of Evidence of Sham Transactions

Transfer Pricing: ITAT Delhi Restricts Corporate Guarantee Fee to 0.30%

Assessment Void if Section 143(2) Notice Issued by Wrong Assessing Officer

Participation in Reassessment Proceedings Cannot Cure Section 143(2) Notice Absence: ITAT Nagpur

Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element

7-Day Opportunity Not a Valid Hearing, Restores Section 69C Credit Card Addition: Mumbai ITAT

10% Safe Harbour Under Section 56(2)(x) Applies Retrospectively: Mumbai ITAT
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.
