#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 263 Appeal Becomes Infructuous After Nil Demand

Faulty Chronology of Notices Vitiates Appellate Order

Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)

Mechanical Appellate Order Quashed for Ignoring Rule 46A

No Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT

Explained LRS Remittances Can’t Be Taxed as Peak Credit

Allotment Date Governs Stamp Value Under Section 56(2)(x)

ITAT Grants Fresh Opportunity to Claim Section 54F Deduction

Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B

No OTS, No Write-Back: ARC Haircut Can’t Trigger Section 41(1)

No Trade, No Income – Broker’s PAN Error Collapses Addition

EPF/ESI Disallowance from CPC Not Open in Section 143(3) Appeal

VAT-Accepted Turnover Can’t Be Retaxed as Unexplained Cash

Limited Scrutiny Overreach Quashes ₹90 Lakh Section 68 Addition
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.
