#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.

Mere Wrong Audit Report Entry Can’t Justify U/s 143(1) Disallowance: ITAT Kolkata

ITAT Kolkata Strikes Down Assessment for Lack of Jurisdiction Based on CBDT Limits

Section 68 Addition Deleted as Loans Confirmed and Taxed in Lenders’ Hands

ITAT Mumbai Deletes Section 14A Disallowance as No Expenditure Was Claimed

Only Profit on Alleged On-Money Taxable, ITAT Rajkot Restricted Addition to 30%

Agricultural Income Cannot Be Arbitrarily Estimated Without Considering Expenses: ITAT Rajkot

ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime

Survey Statement Alone Insufficient to Justify Tax Additions: Chhattisgarh HC

How to Resolve Your Section 143(2) Scrutiny Notice of 2025 by 31.03.2026

Central Circle Not Exempt from Faceless Reassessment Regime: ITAT Hyderabad

Reassessment Invalid Without Section 143(2) After Return u/s 148: ITAT Pune

Capital Gains Set Aside Due to Failure to Refer Valuation to DVO: ITAT Pune

Government Subsidy under Package Scheme of Incentive, 2007 treated as income liable to tax

Demonetisation Cash Deposits: Section 68 Addition Partly Upheld by ITAT Pune
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.
