#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 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition

Reopening Quashed Due to Borrowed Satisfaction in Share Capital Case

Entire Assessment Collapses Due to Non-Jurisdictional 143(2) Notice

Bank Trails & Loan Records Defeat Unexplained Property Additions

Bogus Commission to Shell Entity Taxable Under Section 68

Crypto Closing Stock Addition Remanded Due to Procedural Illegality

Once Limitation Ends, TPO Route Cannot Extend Assessment Time

Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice

Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted

Participation Does Not Validate Notice Issued by Wrong Officer

Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust

Section 154 Rectification Order Quashed as Order Passed Before Hearing Date

Draft Assessment Issued in Name of Amalgamated Company Held Void Ab Initio

Reassessment Quashed as Deduction Under Section 80P(2)(d) Was Legally Allowable
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.
