#section 143(2)
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Income Tax
Income Tax
NFAC Reassessment Void Without Sec 151A Notice – Assessment & 271(1)(c) Penalty Deleted – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted for Want of Cross-Examination; Three Ingredients Proved – ITAT Kolkata
Income Tax
Income Tax
Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata
Income Tax
Income Tax
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Income Tax
Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
Income Tax
Income Tax
ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
Income Tax
Income Tax
ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction
Income Tax
Income Tax
ITAT Bangalore Deletes Section 271D Penalty on Cash Sale Receipt
Income Tax
Income Tax
Unsigned Sale Agreement & Alleged On-Money Addition quashed for Assessment Barred by Limitation
Income Tax
Income Tax
Cash Deposits Cannot Be Treated as Unexplained Under Presumptive Tax Scheme: ITAT Kolkata
Income Tax
Income Tax
Fuel cost to be ascertained by detailed empirical analysis in absence of evidences
Income Tax
Income Tax
ITAT Guwahati Quashes Reassessment Notice, Treats Loose Sheets as Dumb Documents, Deletes Protective Sec 69C Addition
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Hyderabad Deletes Addition Based Solely on Sec 132(4) Third-Party Statement for Lack of Corroboration
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.
