#section 143(2)
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Income Tax
Income Tax
ITAT Condones Delay Due to Illness & Age; Remands Case as Gratuity Disallowance Made Without Examining Evidence
Income Tax
Income Tax
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
Income Tax
Income Tax
Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
Not Every Bank Credit or AIS entry is Taxable: ITAT Nagpur
Income Tax
Income Tax
No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty
Income Tax
Income Tax
ITAT Remands Sec 68 Addition; Possible Loan Reclassification to Be Verified, No Automatic Addition
Income Tax
Income Tax
Bombay HC Quashed Section 153C Proceedings Due to Delay in Recording Satisfaction Note
Income Tax
Income Tax
ITAT Hyderabad: AO Cannot Exceed Limited Scrutiny Scope – Entire Assessment Held Invalid
Income Tax
Income Tax
AO Cannot Conduct Fresh Assessment After Amalgamation When Section 170A(2)(a) Applies
Income Tax
Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification
Income Tax
Income Tax
ITAT Pune: Interest on Bank Deposits Not Covered by Mutuality; Only Proportionate Expenses Allowed
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.
