#section 143(2)
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Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore

Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi

Construction Cost Disallowance in Capital Gains Set Aside; AO to Examine Valuation Report

ITAT Allows Charitable Trust Relief Because Sub-Grant to Foreign University Was a Tied-Up Project Grant

840-Day Appeal Delay Not Condoned; Blaming CA Not Sufficient Cause: ITAT Bangalore

Sec 271(1)(b) Penalty Deleted as Assessee Later Complied; Nil Income Accepted – ITAT Bangalore

Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement

Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi

Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source

Section 271D Penalty Quashed Due to Failure to Record Section 269SS Satisfaction

ITAT Deletes Section 68 Addition Because Assessee Not Required to Prove Source of Source

Unpaid Interest to Scheduled Co-op Bank Disallowable Under Section 43B: ITAT Mumbai

Scrap Business Has No Fixed Pattern; Section 68 Addition Deleted Under 44AD: ITAT Agra

No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
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.
