#section 143(3)
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Section 68 Addition Invalid When Sale Receipt Already Declared and Taxed: ITAT Delhi

ITAT Mumbai: Rule 8D Fails Without Satisfaction; Asian Paints TP Comparables Excluded

Section 143(1) Demand Cannot Survive After Merger With Section 143(3) Assessment: ITAT Delhi

Reassessment Quashed as PCIT Was Not Competent Sanctioning Authority: ITAT Mumbai

12.5% Bogus Purchase Addition Deleted as Disputed GP Was Higher: ITAT Mumbai

Ex-Parte CIT(A) Order Set Aside as Notices Went to Deactivated Email: ITAT Mumbai

CCM Reassessment Beyond 4 Years Invalid Without Disclosure Failure: ITAT Mumbai

ITAT Mumbai Restricts Bogus Purchase Profit Addition to 5% Instead of 12.5%

Section 143(2) Notice by ITO Without Pecuniary Jurisdiction Invalid: ITAT Mumbai

GST Turnover Difference Required Reconciliation, Not Automatic Addition: ITAT Bangalore

Trading Account Matched Survey Margin; ITAT Bangalore Deletes ₹12.50 Lakh Demonetisation Deposit Addition

Foreign Remittances Were Examined Once; AO Could Not Reopen on the Same Material

Statutory Deposit Interest Eligible for Section 80P Deduction: ITAT Bangalore

“Misreporting” Is Not Enough: AO Must Tell the Assessee What Was Misreported
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.
