#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.

Nominal Members Do Not Defeat Section 80P Deduction- Bang ITAT Grants Relief to Co-operative Society

Purchase of MHADA Leasehold Tenement Can Attract Section 56(2)(x): ITAT Mumbai

Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)

Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening

Short-Term Commercial Loan Repaid with Interest Cannot Be Branded as Bogus Entry: ITAT Deletes ₹80 Lakh Section 68 Addition

ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again

Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation

Cancelled Property Deal Cannot Trigger Section 69 Addition: ITAT Deletes ₹4.96 Lakh Unexplained Investment Addition

Chennai ITAT Grants Full Foreign Tax Credit Despite Lower FTC Claim in Form 67 – Procedural Lapse Cannot Defeat Substantive Relief

Hyderabad ITAT Quashes Assessment on Dead Person – Participation by Legal Heir Cannot Cure Jurisdictional Defect

ITAT Quashes Reassessment as AO Changed Reason from Fake Loan Entries to Penny Stock LTCG

Bombay HC Quashes GST Order as Proceedings Were Initiated Against Amalgamated Entity

ITAT Deletes Duplicate Capital Gains Addition Due to Amended Sale Deed Error

ITAT Delhi Restores Appeal in Case Selected for Scrutiny Due to 0.33% Net Profit
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.
