#section 143(2)
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Delay Condoned for 81-Year-Old, Capital Gains Reassessment Restored

Rule 46A Violated as Appeal Decided Without Complete Remand Exercise

Maharashtra PSI-2007 incentive is capital receipt: ITAT allows ₹37.85-cr subsidy, rejects revenue tag

Cash-Basis Professional Can’t Be Taxed on Mere 26AS Entries; ITAT Deletes Addition

ITAT Confirms FTC Allowance Under Section 90/91 for Investments Held Abroad

Lease Rent from Agricultural Land Must Be Properly Verified: ITAT

Visa & Foreign Travel Paid by Sons Allowed as Business Expense; ITAT Grants Relief Despite Minor Delay

Section 68 Share Premium Addition Remitted as Evidence Was Not Examined

Delhi HC Refuses Stay Interference Due to Delay and Non-Compliance

Remand Ordered Since AO Adopted U/s 143(1) Figures Without Addressing Disallowances

ITAT Rejects Bogus Debtors Theory: Rs. 65.19 Lakh Addition Deleted for Lack of Evidence

ITAT Bangalore Upholds Tax on Waived Trade Liabilities and Unexplained Purchases

Assessment Notices Quashed for Violating Clean-Slate Effect of Approved Resolution Plan

Gift from HUF to Member Requires Verification Before Taxation: ITAT Rajkot
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.
