#section 143(3)
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ITAT Grants 50% Telescoping Relief as Earlier On-Money Income Was Accepted

LTCG Addition deleted as Revenue Failed to Link Assessee With Penny Stock Manipulation

Section 54F Exemption Allowed as Demolition of New House Is Not a Transfer: ITAT Visakhapatnam

ITAT Rajkot Quashes Reassessment as Escaped Income Was Below ₹50 Lakh Threshold

ITAT Deletes Gold Addition as Jewellery Limits as per CBDT Instruction 1916 Applied

No Section 271(1)(c) Penalty if Full Disclosure Made in Return & Audit Report: ITAT Rajkot

Assessment Quashed as Jurisdiction Was Transferred Without Mandatory Hearing: ITAT Delhi

Tenant Eviction Payments Allowable in Capital Gains Computation: ITAT Delhi

ITAT Delhi Quashes Reassessment Beyond Four Years for Lack of Disclosure Failure

Borrowed Satisfaction: ITAT Quashes Penny Stock Additions in Multiple Family Cases

Statement Alone Cannot Justify ‘On-Money’ Addition: ITAT Mumbai

Reassessment Quashed as AO Taxed Capital Gains Instead of Recorded Escapement Issue

ITAT Delhi Deletes Demonetisation Addition for Cash Sales Properly Recorded in Books

AO Cannot Reopen on the Same Material Examined in U/s 153C Assessment: ITAT Quashes ₹2.90 Crore Addition
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.
