#section 143(2)
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Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation

Section 143(2) – Validity in Set-Aside Reassessment Proceedings and Effect of Non-Verification of Return of Income

Audit Penalty Set Aside Due to Bona Fide Cause for Delay

Section 68 Addition Set Aside for Non-Consideration of Evidence

Accepted Closing Cash Cannot Be Treated as Unexplained Income

Ex-parte Assessment Diluted: ITAT Indore Upholds CIT(A)’s Relief in Kriti Nutrients Case

Interest Disallowance Set Aside as Loan Found Genuine

LTCG Claim Reopened Due to Preferential Allotment Concerns

Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi

Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi

No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi

Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC

Share Certificate Transfer Dates Prove Holding Period; ITAT Allows LTCG Despite Purchase Date Doubts

Interest on Allegedly Bogus Loans Sent Back for De Novo Adjudication
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.
