#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Cash Gifts From Relatives Not Taxable; Section 68 Addition Quashed by ITAT Kolkata

153C Time-Barred: ITAT Kolkata Quashes Notice Based on Seized Digital Material

ITAT Kolkata Allowed Section 54 Exemption Despite Incomplete House Construction

ITAT Pune Remands Capital Gains to AY 2011-12; Revised Computation Allowed

Survey Disclosure Accepted in Return Cannot Trigger Section 270A Penalty: ITAT Mumbai

₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets

Loose Sheets + Retracted Statement Not Enough for 69A On-Money Addition: ITAT Chennai

Turnover Suppression Found, But Only Profit Element Taxable: ITAT Patna

No Adverse Inference Allowed Without Rejecting Books or Stock Records

Section 143(3) Order Invalid as Assessment Had Abated on Search Date

Bogus Purchase Finding Unsustainable Without Proper Evidence Review

DRP assessment quashed as time-barred – Section 153 overrides Section 144C timelines

No TDS Liability on Foreign Commission as Income Not Taxable in India

Assessment Quashed as U/s 143(2) Issued by Wrong Jurisdictional AO: ITAT Kolkata
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.
