#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.
Income Tax
Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
Income Tax
Income Tax
No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
Income Tax
Income Tax
Reassessment Invalid as AO Failed to Issue 143(2) Notice After Belated Return
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return
Income Tax![Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation](https://taxguru.in/wp-content/uploads/2021/01/ITAT-DELHI.jpg)
Income Tax
Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation
Income Tax
Income Tax
Allotment Letter = Agreement-ITAT Grants 56(2)(x) Relief, Limits Addition to 50% Share
Income Tax
Income Tax
ESOP Discount Allowable as Business Expenditure; ITAT Follows Karnataka HC, Revenue Appeal Dismissed
Income Tax
Income Tax
Updated Return During Scrutiny Invalid; ITAT Grants Relief Only for Limited Verification
Income Tax
Income Tax
Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment
Income Tax
Income Tax
Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
Income Tax
Income Tax
CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction
Income Tax
Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
Income Tax
Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
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.
