#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.

Section 89(1) Relief Can’t Be Denied for Return-Filing Technical Lapse

No Comparables, No 1% Rate: ITAT Relies on Past Performance

Survey Surrender Explains Demonetisation Cash, ₹75 Lakh Addition Deleted

Post-2022 Reassessment Fails for Non-Compliance with Faceless Scheme

Cultivation Evidence Reopens Capital Gains on Land Sale

Section 271E Penalty Fails When Entity No Longer Exists

No Returns, No Evidence, Capital Spike Taxed as Unexplained

Section 148 Notice Held Premature While Return Filing Window Open

₹13.32 Cr Cash Credit Addition Remanded for Rule 46A Lapse

Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs

JAO Can’t Reopen After Faceless Regime: ITAT Hyderabad Quashes s.148 Notices in 4 Appeals

Reassessment dropped as tax paid on consolidated profit and hence no escapement of income

No 143(2) Notice Means No Valid Assessment, Rules ITAT

Cash Gifts From Family Can’t Be Rejected Without Verification
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.
