#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.

ITAT Mumbai Allowed Section 54F Claim in Appeal although Not Made in Return

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

ITAT Agra: 20% Adhoc Expense Disallowance Deleted; Overdue Interest Remanded; 36(1)(viia) Deduction Restored

Section 68 Addition Quashed as Cash Source Was Fully Traceable: ITAT Agra

Partner Capital & Loan Sec 68 Additions Quashed; Identity/Creditworthiness/Genuineness Proved

ITAT Agra Upholds Separate NP Rates: 0.22% (Animal Trading) & 8.7% (Scrap)

Cash Deposit Addition Quashed Due to Proper Medical Receipts Records

Civil Suit against Income Tax Dept.’s auction of Attached Property not Numbered due to Bar Council Boycott

Reassessment Order Struck Down for Jurisdictional Defect

Entire Bogus Purchases Cannot Be Added When Sales Accepted: ITAT Dehradun Restricts Addition to 4%

Only Profit Element Taxable on Cash Deposits & Unsecured Loans: ITAT Rajkot

ITAT Mumbai Restricts Bogus Purchase Addition to 6%; Full 69C Disallowance Set Aside

Protective Additions fails Once Substantive Additions Confirmed: ITAT Chandigarh

Cash Sales During Demonetisation Held Genuine, Section 68 Fails
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.
