#section 143(2)
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Income Tax
Income Tax
Unsecured Loan Addition U/s 68 Deleted; Banking Repayment & Identity Proved, No Need to Prove Source of Source – ITAT Ahmedabad
Income Tax
Income Tax
ITAT Ahmedabad Modifies U/s 263; Share Purchase Cost Disallowance U/s 115BBE on Bogus LTCG Restored to CIT(A)
Income Tax
Income Tax
Revision u/s. 263 of Income Tax Act quashed as AO took plausible view
Income Tax
Income Tax
ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
Income Tax
Income Tax
632-Day Delay Rejected; Appeal Time-Barred; U/s 271(1)(c) Penalty Quashed for No Satisfaction – ITAT Hyderabad
Income Tax
Income Tax
Section 69C Addition Deleted: No 65B Certificate for Pen Drive Evidence; Third-Party Documents Insufficient – ITAT Hyderabad
Income Tax
Income Tax
Reopening U/s 148 Quashed for Want of Satisfaction on Third-Party Seized Material – Reassessment Void: ITAT Hyderabad
Income Tax
Income Tax
ITAT Hyderabad Quashes U/s 143(3) Assessment as Time-Barred; Sec 153 Exclusion Limited to Actual Time Lost
Income Tax
Income Tax
No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed
Income Tax
Income Tax
Section 50C Inapplicable Where Property Rights Relinquished Earlier by Registered Agreement
Income Tax
Income Tax
Assessment Quashed as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction: ITAT Mumbai
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Section 68 Addition Deleted as Cooperative Society Accepted Deposits from Its Own Members
Income Tax
Income Tax
ITAT Pune Allowed Section 54F Deduction as Entire Sale Proceeds Invested Within Time
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.
