#section 143(2)
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2,479 articlesIncome Tax

Income Tax
No Defect in Books, No Section 68 Addition: Relief on Demonetisation Cash Deposits
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Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC
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ITAT Kolkata Restores 12A Registration – Bengal Chamber of Commerce Recognised as Charitable Entity
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Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata
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ITAT Mumbai Deletes ₹34.65 Cr Loan Addition: Source-of-Source Not Applicable Before AY 2013-14
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Suppressed Receipts Addition Deleted: ITAT Accepts Reversal of Income as Irrecoverable Bad Debt
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ITAT Deletes Unexplained Cash Addition: Proof of Joint Family Funds Accepted
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ITAT Delhi Quashes Reassessment for Mechanical Section 148 Notice & Wrong Assumption of Non-Filing
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Absence of notice u/s 143(2) after transfer of jurisdiction renders entire order void
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Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure
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Black Diary Notings Held Dumb & Reconciled: ITAT Mumbai Deletes ₹7.23 Cr Additions
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Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable
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Charitable Exemption Upheld: AO Must Accept Valuer Report If DVO Reference Not Made
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