#section 143(2)
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Double Taxation of LTCG Not Allowed: ITAT Allows Credit for Gain Already Declared

ITAT Deletes Addition: Borrower Can’t Be Penalised When Loan Accepted in Lender’s Case

No Year-Specific Satisfaction, No Valid U/s 153C Proceedings

Unsigned Seized Agreement Cannot Prove Cash Receipt: Section 69A Addition Deleted

Addition u/s. 69A deleted as cash duly recorded in books of accounts

ITAT Delhi Set Aside Bogus Purchase Addition for Breach of Section 250(6)

Mechanical Section 153D Approval Quashes Search Assessments: ITAT Delhi

Illegal Section 143(2) Notice Vitiates Search-Based Assessment

No Double Tax on Cash Sales Recorded in Books: ITAT Delhi

No Double Taxation of Same Bank Credits, Matter Sent for Verification

Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi

ITAT Hyderabad Dropped Penalties When Compliance Made Before Assessment Ends

Only Unexplained Portion of Cash Deposits Can Be Taxed: ITAT Chennai

Non-examination of issue of depreciation claimed on goodwill justifies revision u/s. 263
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.
