#section 143(2)
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Assessment Under Section 147/144 Struck Down for Not Issuing Section 143(2) Despite Valid Return

Public information & unrelated third-party data not justifies Section 153C SCN: Gujarat HC

CIT(A) Cannot Set Aside Every Section 144 Order Automatically—Addition Deleted After AO Confirms Reconciliation

Section 56(2)(x) Addition Sent Back as AO Completed Assessment Without DVO Report

Incomplete Rule 46A Verification Leads to Fresh Inquiry Into ₹7 Crore Purchases

Ad-Hoc Addition Deleted for Lack of Defects: ITAT Rejects ₹50 Lakh Estimate

ITAT Cuts Additions from Rs.13.91 Lakh to Rs.1.39 Lakh Using 10% Estimate

Assessment Quashed Due to Unsigned Notices Under Sections 148/148A

Reassessment Declared Invalid Due to Non-Issuance of Mandatory 143(2) Notice

Addition u/s. 68 towards cash deposit during demonetization unwarranted as genuineness of cash sales proved

Entire Derivative Loss Addition Deleted for Lack of Evidence & Reliance on Invalid SEBI Order

No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation

ITAT Sets Aside Assessment to Examine Exemption Claim on Government Grant

Domestic Royalty Split Not Permissible: Entire TP Adjustment Deleted
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.
