#section 143(2)
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Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding

Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure

Section 153A Mandated When Assessee’s Premises Are Searched

Technical Delay Can’t Defeat Substantive Justice: ITAT Pune

Reopening not justified as reasons recorded remained speculative

Wrong Sanction Under Section 151 Makes Reassessment Void Ab Initio

VSV Form-3 Without Payment Doesn’t Bar Appeal: ITAT Mumbai Deletes ₹7.65 Lakh Demonetisation Addition

₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry

Gift Deed for ₹26.36 Lakh Cash Gift Admitted at ITAT Stage in Interest of Justice

Share Valuation Under Section 56(2)(viia) Set Aside for Mechanical Approach

Interest on trade receivables to be computed by applying LIBOR based rate

Scrutiny Assessment Set Aside Due to Invalid 143(2) Notice

Section 68 Addition Deleted After Investors Prove Identity, Genuineness and Creditworthiness

Section 80IC Deduction Allowed: ITAT Delhi Rejects Sham Amalgamation Claim
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.
