#section 143(3)
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Income Tax
Income Tax
Search Assessment – Suppressed Sales Deleted, Sec 37(1) Expenses Allowed & CWIP Write-Off Treated as Revenue – 143(3) Order Quashed – ITAT Mumbai
Income Tax
Income Tax
Section 153A Addition Without Incriminating Material Deleted; Net Interest Only Taxable; U/s 69A/69C Rejected – ITAT Mumbai
Income Tax
Income Tax
Sec 68 Share Capital Addition Deleted; Round-Tripping Allegation Without Evidence Rejected: ITAT Mumbai
Income Tax
Income Tax
Sec 68 Addition on Share Capital & Premium Deleted: No AO Enquiry; High Premium Not Enough – ITAT Kolkata
Income Tax
Income Tax
Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
Income Tax
Income Tax
Ad-Hoc 8% Profit on Logistics Turnover Rejected; ₹19.09 Cr Addition Deleted – ITAT Mumbai
Income Tax
Income Tax
Assessment Quashed: Sec 143(2) Notice Not in CBDT Format per 23.06.2017 Instruction – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted as Identity, Creditworthiness & Genuineness Established – ITAT Kolkata
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 5% as Sales Accepted & Banking Trail Proven: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition Deleted for Want of Cross-Examination; Three Ingredients Proved – ITAT Kolkata
Income Tax
Income Tax
No Transfer U/s 2(47) – Temporary Alternate Flat Not Taxable – ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
Income Tax
Income Tax
Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
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.
