#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.

Procedural Delay Not Fatal: ITAT Upholds 80P Deduction on Credit Co-op Interest

Assessment barred by limitation as court order doesn’t contain any finding/ direction as contemplated u/s. 153(6)

Cash Deposit Taxed Because Personal Explanation Was Unsubstantiated

Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted

ITAT Delhi Quashes Reassessment Over Missing Section 143(2) Notice

No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action

Section 11 Relief Restored: Education Trust Not Bound by Rigid Form-10 Purpose

Order Set Aside as CIT(A) Relied on Additional Evidence Without Remand Report

No Section 143(2) Notice, No Jurisdiction: Reassessment Declared Null & Void

Arbitrary 3% Profit Estimation Struck Down by ITAT Hyderabad

Foreign remittance from disclosed LTCG can’t be treated as unexplained: ITAT Ahmedabad

Deemed Dividend Addition Remanded Due to Year-of-Receipt Mismatch

Invalid 143(2) Notice Makes Assessment Non-Est: ITAT Quashes Entire Assessment

Assessment Cannot Be Remanded Without Deciding Validity of Section 144 Order: Delhi HC
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.
