#section 143(2)
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ITAT Deletes ₹6.67 Cr Gold Stock Additions After Complete Reconciliation

No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice

Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid

Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored

Revenue’s Section 68 Challenge Rejected on Evidence and Repayment

Finance Broker Taxed Only on Brokerage as No Evidence of Income Found

Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings

Excise Incentive Treated as Capital Receipt Because Purpose Was Industrial Development

Addition u/s. 69A quashed as cash deposited was out of cash sales and was duly recorded in books

ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023

CIT(A) Ignored Merits – ITAT Restores Appeal on Bogus Agri Income & 14A Issues

Bogus Purchase Disallowance Limited to 6% Due to Genuine Sales

ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case

Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action
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.
