#section 143(2)
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Reopening under Section 147 Invalid Where Search Material Triggers Section 153C

Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT

Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP

Demonetisation Cash Deposits Explained from Books: ITAT Deletes Section 68 Addition Despite ITS Mismatch

Section 153A Assessment Quashed for Lack of Incriminating Material

Section 263 Invalid Where AO Adopted Plausible Section 80P View

Repaid Loan with TDS-Proved Interest Cannot Be Treated as Unexplained Cash Credit: ITAT Indore

No Double Taxation of Same Rental Receipt: ITAT Mumbai Directs Deletion of Duplicate Addition on CNIL Licence Fee

Redevelopment Compensation is Capital Receipt, Not Taxable as Income: ITAT Mumbai

ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet

No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO

Section 11 exemption granted as surplus from vocational training used only for educational purpose

Inspector’s Report Cannot Be Used Behind Assessee’s Back: ITAT Delhi

Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
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.
