#section 143(2)
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Defective Return Cured, Scrutiny Notice Too Late: ITAT Quashes Uber Health Tech Assessment

Own PF Contribution Cannot Be Taxed Again on Withdrawal: ITAT Bangalore

Functionally Dissimilar TP Comparables Rightly Excluded: ITAT Bangalore

₹20.33 Lakh Deposited in Retired Principal’s Account: Were Hostel Fees His Unexplained Money?

Section 69A Addition Remanded as Remand Report Not Supplied: ITAT Bangalore

CPC Adjustment Merges With Section 143(3) Scrutiny Assessment: ITAT Mumbai

Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata

On-Money From Property Sale Taxable as Capital Gains, Not Section 69A: ITAT Delhi

Allotment Letter Can Qualify as Agreement for Section 56 Valuation: ITAT Mumbai

Higher AE Margin Leaves No Scope for TP Adjustment: Karnataka HC

Diary-Based ₹6.77 Crore Addition Deleted for Lack of Corroboration: Gujarat HC

Section 263 Cannot Apply to Unadjusted CPC Intimation: Karnataka HC

Section 54F Deduction Allowed on Flat Allotment Despite Delayed Sale Deed: ITAT Mumbai

ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: 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.
