#section 143(3)
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Income Tax Appeals Dismissed Due to NCLT Moratorium Against Personal Guarantors

Unsecured Loans Through Banking Channels Accepted; Section 68 Addition of ₹2.87 Cr Deleted

ITAT Delhi Quashed Reassessment for Invalid Sanction Beyond Three Years

Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68

Final Assessment Ignoring DRP Directions Held Void; No Post-Limitation Cure Permissible

Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note

CSR-Based Donations Eligible for Section 80G Deduction: ITAT Cochin

Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years

Free-of-Cost Testing Assets Not Taxable Under Section 28(iv): ITAT Bangalore

ITAT Mumbai Allows Professional Fees & Foreign Branch Expenses u/s 37(1) for Strategic Investments

Gujarat HC Quashed Reopening Due to Absence of Fresh Tangible Material

Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21

Liquor Trader’s Cash Deposits & Purchases Cannot Be Taxed Twice: ITAT Bangalore

Assessment Quashed for Being Passed on a Non-Existent Amalgamated Entity
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.
