#section 143(3)
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100% Bogus Purchase Addition Set Aside for Fresh GP Estimation: ITAT Mumbai

AO Ignored Existing Section 143(3) Assessment—Reopening After 4 Years Quashed: ITAT Mumbai

Delayed Supply of Reopening Reasons and Undecided Objections Vitiate Reassessment: ITAT Mumbai

Moratorium Bars Revenue Appeal Without Established Insolvency Claim: ITAT Delhi

Section 68 Share Premium Additions Deleted on Verified Investor Evidence: ITAT Mumbai

AO Cannot Treat 70% of Cash Redeposit as Unexplained Without Evidentiary Basis: ITAT Mumbai

Old Completion Certificate, Reworked Unit: No Notional Rent on Unfinished Stock

Cash Withdrawn Before Demonetisation Cannot Be Treated as Unexplained on Mere Suspicion: ITAT Mumbai

Pre-April 2017 Property Deal Not Taxable Under Section 56(2)(x): ITAT Mumbai

ESOP Deduction Cannot Be Revisited Through Section 263: ITAT Mumbai

Section 263 Revision of JSW Infrastructure Assessment Quashed: ITAT Mumbai

Section 263 Revision of JSW Cement Assessments Quashed: ITAT Mumbai

PCIT Approval Cannot Sustain Reopening After Three Years: ITAT Mumbai

Income-Tax Relief Does Not Warrant Writ-Stage Quashing of PMLA Attachment: Chhattisgarh HC
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.
