#section 143(3)
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No addition u/s 68 for long-term capital gain on sale of shares as independent investigation was not conducted by AO

Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice

ITAT Orders Recalculation of Limitation Excluding COVID-19 Period

ITAT Chennai Dismisses Duplicate Income Tax Appeal Filed by Assessee

Section 270AA(2) Immunity cannot be denied for Belated Form-68 Application: ITAT Bangalore

Matter of addition u/s. 68 restored back to demonstrate genuineness of agricultural sales

Reopening solely relying upon information without forming independent opinion is liable to be quashed

Addition u/s. 68 deleted as identity, genuineness and creditworthiness of lenders established

Addition u/s. 68 deleted since denial of exemption u/s. 10(38) not justified: ITAT Delhi

Co-op Credit Society Without Banking License Eligible for 80P(2) Deduction: ITAT Mumbai

Addition Under Section 56(2)(vii)(b) Without DVO Valuation Invalid

No fair opportunity provided to assessee in explaining addition of 14.74 CR: ITAT restored matter to AO

Addition merely based on retracted statement cannot be sustained: ITAT Jaipur

Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
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.
