#section 143(2)
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Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case

Income Tax Refunds on Hold: Advisory or Indirect Pressure?

Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed

Vague 271(1)(c) Notice Fatal: Visakhapatnam ITAT Quashes ₹6.34 Cr Penalty

Interest on Co-operative Bank FDs Still Eligible for 80P Deduction: ITAT Pune

No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam

Assessment u/s. 153C quashed due to lack of jurisdiction

Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice

Failure to Prove Cash Source Justifies Addition Under Section 69A: ITAT Hyderabad

Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy

ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons

Routine Repairs & Maintenance Allowed as Revenue Expense Due to No Enduring Benefit

ITAT Bangalore Allows 80P Deduction on Interest From Co-operative Banks; 307-Day Delay Condoned

No TDS Required on Foreign Agent Commission Since Income Not Taxable in India: ITAT Ahmedabad
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.
