#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.

Manual Section 143(2) Notices Without DIN Invalid: ITAT Delhi

ITAT Delhi Quashed Reassessment as Section 143(2) notice Issued by Wrong Officer

Demonetisation Cash Deposits Accepted: ITAT Caps Addition at ₹2 Lakh, Disallows 115BBE

ITAT Quashes ₹8.35 Cr Loan Addition u/s 68 Due to Denial of Cross-Examination

ESOP Cost Allowable Business Expenditure: ITAT Deletes ₹93 Lakh Disallowance

No Addition in Unabated Search Year Without Seized Evidence: ITAT Kolkata

Ad-hoc Disallowance Capped at 8% for Estimation Without Rejecting Books

CIT(A) Cannot Dismiss Grounds as “Not Adjudicated”: ITAT Delhi

Reassessment Quashed for Non-Issuance of Mandatory Section 143(2) Notice

Recorded Real Estate Sales Defeat Section 69A Addition on Political Donation: ITAT Delhi

Notional Rent Deleted for Unsold Villas Held During Pandemic: ITAT Bangalore

Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi

Belated Return Under Section 148 Still Requires 143(2) Notice: ITAT Delhi

Contribution to State Nodal Agency Allowed as Application of Income
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.
