#section 143(3)
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Interest from Private Banks Eligible for 80P Deduction: ITAT Pune Clarifies

Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT

Section 153C Notice Invalid Due to Missing ₹50 Lakh Asset Satisfaction

Bogus Loan Allegation Rejected After Proof of Repayment

Turnover Filter Applied to Exclude Mega-Scale ITeS Companies

Chennai ITAT Quashes Revision Section 263 for No Error in AO’s Assessment

Failure to Apply Sections 28(v) and 40(b) Invalidates Assessment Order

DRP Upload Date Triggers Limitation – Final Order Passed Late Is Void ab initio

Repaid Loans and Bank Entries Can’t Trigger Section 68

Less Than 7 Days’ Reply Time Voids Faceless Assessment

Rule 8D Disallowance Struck Down Because AO Acted Without Recorded Satisfaction

388-Day Delay Condoned; Case Remanded for Fresh Hearing

Wrong Officer Issuing Section 143(2) Voids Entire Assessment

Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
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.
