#section 143(2)
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Self-Made Vouchers Alone Can’t Justify 20%–50% Expense Cuts

Bogus Purchase Addition Fails When Sales Are Accepted as Genuine

Section 68 Additions Fail After Remand Verification Confirms Loans

Abated Assessment Year Lets AO Re-Examine Entire Return

Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report

No Corroboration, No Tax: Diary-Based Search Additions Deleted

Opening Cash and Debtors Explain ₹1.03 Cr Cash Deposit

Audit Objection Can’t Reopen Past Assessment, U/s 148 Notice Quashed

Late by Days, Lost for Years: Time-Barred 148 Notice Quashed

Setting off short term capital loss against non-STT gains and then against STT gains is permissible in law

Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely

Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse

Assessment Quashed for Failure to Issue Mandatory Show Cause Notice

Clerical Error in Accounts Triggers Fresh Probe of Cash Deposit
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.
