#section 143(2)
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ITAT Delhi Upholds Estimated Disallowance for Inadequate Evidence, Arbitrary Addition reduced to 50%

Reassessment Quashed for Ignoring Binding Advance Pricing Agreement Without TPO Findings

No Nexus, No Big Section 14A Hit: Disallowance Slashed to ₹10 Lakh

Section 270A Penalty Quashed as Income Was Fully Disclosed but Taxed Under Wrong Head

Section 263 Revision Quashed for Substituting PCIT’s Opinion Over AO’s Due Inquiry

Section 292BB Can’t Cure Missing 143(2) Notice: ITAT Hyderabad

Section 144B Faceless Procedure Violations Require Clear Adjudication

Section 68 Addition Deleted as Unsecured Loans Were Repaid Subsequently

Addition quashed as cash deposit during demonetization was redeposit of cash already withdrawn

Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed

Section 68 Addition Deleted for Ignoring Peak Credit

Section 148 Notice Invalid Because Dispatch Date, Not Signature Date, Determines Issuance

Depreciation Disallowance Deleted as Subsidy Was Capital in Nature

Depreciation Disallowance Quashed Due to Lack of Incriminating Material
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.
