#section 143(3)
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ITAT remanded the matter as assessee failed to explain holding of two PAN

Order of PCIT passed without considering contentions of assessee is liable to be quashed

Non-application of mind to legal issues justifies revisionary action u/s. 263

Addition u/s. 68 not sustained as initial onus of proving identity, creditworthiness and genuineness discharged

P.F. damages that are compensatory in nature are allowable as deduction u/s. 14B

Only profit embedded to creditors written off and discount receipts to be added: ITAT Chennai

Reassessment on issues not considered in Original Assessment is valid: Bombay HC

CIT(A) Ex-Parte Ruling Violates Section 250(6) by Failing to Adjudicate on Merits

No Additions in Completed Assessments u/s 153A Without Incriminating Material: ITAT Kolkata

Assessee could not apply under rule 46A- ITAT remands matter back to Addl./Jt. CIT(A)

Section 41(1): ITAT deletes addition as Assessee submit evidence of non-Cessation Liabilities

Gross margin profit addition in motor spirit business restricted to 5%: ITAT Panaji

Addition u/s. 68 deleted as identity and creditworthiness of share capital investor established

Calcutta HC allows LTCG exemption on share of Wagend Infra Venture Limited
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.
