#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.

Pre-April 2017 Surrendered Income Taxable Under Normal Provisions, Not Section 115BBE: ITAT Delhi

ITAT Bangalore: Assessee Gets 90 Days to Prove Agricultural Source of Disputed Bank Deposits

Share Sale Examined in Original Assessment: Reopening After Four Years Quashed

ITAT Mumbai: Rule 8D Fails Without Satisfaction; Asian Paints TP Comparables Excluded

Section 143(1) Demand Cannot Survive After Merger With Section 143(3) Assessment: ITAT Delhi

WhatsApp Reference to Cash Could Not Sustain Jaya Bachchan’s Section 69A Addition: ITAT Mumbai

Section 143(2) Notice by ITO Without Pecuniary Jurisdiction Invalid: ITAT Mumbai

GST Turnover Difference Required Reconciliation, Not Automatic Addition: ITAT Bangalore

Foreign Remittances Were Examined Once; AO Could Not Reopen on the Same Material

Bombay HC Grants Fresh Section 264 Hearing Subject to ₹1 Lakh Costs on ₹4.24 Crore Addition

Rule 8D Cannot Apply Without AO Recording Dissatisfaction: ITAT Bangalore

Power Agent’s Same-Day Transfers Defeated ₹1.25 Crore Section 69A Addition: ITAT Chennai

Untested Third-Party Statement Could Not Sustain ₹9.65 Crore Gold Addition: ITAT Chennai

ITAT Must Decide Delay Condonation Without HC Observations Influencing It: SC
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.
