#section 143(2)
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Cash Deposit Case: Only 10% Addition, Section 115BBE Not Applicable

Jurisdiction of Assessing Officer – Assessment by Non-Jurisdictional AO Held Invalid

Cash Seizure Addition Deleted After Books Were Updated and Verified

Addition u/s 56(2)(vii)(b) Deleted for Want of DVO Reference: ITAT Lucknow Quashes ₹11.59 Lakh Addition

Interest From Debtors Not Unexplained Loans Under Section 69B: ITAT Pune

Gujarat HC Quashed Income Tax Assessment Order for Ignoring Reply to SCN

Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO

India–Singapore DTAA Benefit Denied; Capital Gains Taxed as Entity Held Shell/Conduit

Section 80C Deduction & Agricultural Income Exemption Claims Restored to AO

Exemption to Gujarat Trust Cannot Be Denied for Late Form 10 Filing: Gujarat HC

Incentive/ bonus paid to employees before due date of ITR allowed: ITAT Bangalore

Bogus Share Premium & Loan Confirmed as Section 68 Addition by ITAT Mumbai

Assessment Quashed as u/s 143(2) Notice Not in CBDT-Prescribed E-Scrutiny Format

Penny Stock LTCG Accepted as Genuine; No Assessee-Specific Evidence for Additions
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.
