#section 143(3)
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Choosing AE as tested party justifiable since AE possess least complex functional analysis

Section 69 cannot be invoked when investments are recorded & taxed: ITAT Visakhapatnam

Reassessment u/s. 148 based on mere change of opinion is impermissible in law

ITAT Delhi Reduces Cash Deposit Addition to 5% Due to Lack of Evidence by AO

Section 54 Exemption Allowed Without Registration Due to Possession & Payment

Section 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation

Adverse Assessment under Section 143(3): Remedies & Strategy

Debatable Issue, No Penalty – ITAT Deletes U/s 270A Penalty on Land Classification

Wrong Section, Wrong Valuation – ITAT Quashes Capital Gains Assessment

Power Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%

ITAT Chennai Deletes ₹20L Addition – Survey Statement Alone Not Enough

Section 68 Addition Deleted Due to Explained Cash Sales in Books

Cash Deposits Cannot Be Treated as Unexplained When Books of Account Are Accepted

Section 68 Addition Deleted Due to Explained Business Receipts in Books of Accounts
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.
