#section 143(3)
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₹11.65 Lakh Cash Deposit Explained; Section 115BBE Inapplicable to AY 2011-12: ITAT Bangalore

No Addition on Reopening Ground Makes Reassessment Invalid: ITAT Agra

CIT(A) Must Decide Tax Appeal on Merits Despite Non-Compliance: ITAT Chandigarh

₹33.50 Lakh Section 154 Addition Remanded for Fresh Hearing: ITAT Jaipur

ITAT Disallows ₹20.67 Lakh Capital Loss on Personally Used Mercedes Car

Bank Mitra’s ₹8.42 Crore Deposits Require Peak-Credit Examination, Not 1% Estimate: ITAT Agra

ITAT Rajkot Deletes ₹5.83 Lakh Section 56 Addition Applying Co-Owner Parity

ITAT Jaipur Allows Bank’s AFS MTM Loss and Standard Asset Provision

Assessment u/s 143(3) After Search Invalid Without Mandatory Section 148 Notice: ITAT Mumbai

Unverified Bank Deposit Cannot Alone Justify Reopening of Assessment: ITAT Delhi

Third-party loose sheet Cannot Alone Sustain Section 69C Addition: ITAT Chennai

Opening Cash From Earlier Years Cannot Be Taxed as Current Income: ITAT Rajkot

Inter-Bank Transfers Cannot Inflate Consolidated Peak Credit: ITAT Jaipur

Earlier-Year Cash Withdrawals Can Explain Later Bank Deposits: ITAT Delhi
Explore the latest section 143(3) 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.
