#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 Bangalore Quashes ₹7,778 Cr 143(1) Adjustment After 143(2) Notice

ITAT Deletes Section 40A(3) Disallowance as No Single Cash Payment Exceeded Rs. 10,000

ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments

Journal Entries ≠ Undisclosed Income- ITAT Gives Fresh Life to ₹51 Lakh Additions

Section 69B Addition Confirmed as AO Recorded Discrepancies Before DVO Reference

ITAT Jaipur Deletes Additions as Clandestine Sales Allegation Failed Before CESTAT

Weighted Average Cost method ignored? – Mumbai ITAT sends gold stock valuation addition back for fresh examination

Pune ITAT Allows Section 80P(2)(d) Deduction on Co-operative Bank Interest; Totgars Not Applicable

ITAT Hyderabad Quashes Reassessment Due to Time-Barred Section 148 Notice

Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty

Assessment Set Aside Due to Need for Fresh Examination of Books & Fair Hearing: ITAT Delhi

ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment

TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi

Foreign Tax Credit Cannot Be Denied for Partial Overseas Return Filing: ITAT Mumbai
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.
