#section 143(3)
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Both the parties agreed to treat the addition as business receipts: ITAT directed AO to assess profit @ 8%

Addition towards non-genuine purchases deleted as all necessary documents submitted

Directs AO to Reassess ₹92 Lakh Addition & Determine Commission on Accommodation Entry

₹2.25 crore Unexplained Cash Deposit addition: ITAT Directs fresh Hearing

Technical Glitches on ITBA Portal: ITAT Remands Case to CIT(A) for Adjudication on Merits

ITAT Delhi Remits Case to CIT(A) for Fresh Review Due to Lack of Reasoning in order

Provisions of SICA would override provisions of Income Tax Act: ITAT Ahmedabad

Assessment order passed beyond period prescribed u/s. 153 is barred by limitation

Addition towards unexplained cash deposit deleted as satisfactory explanation furnished

Presumptive Share Transfer Addition Unsustainable: ITAT Ahmedabad

Decision of jurisdictional HC is binding precedent: ITAT Jaipur

Non-Consideration of Submissions: ITAT deletes Rs. 52.25 Lakh Addition

ITAT Allows Interest Deduction Citing Consistency with Revenue Authorities’ Orders in Previous & Subsequent Years

ITAT restricts Demonetization Cash Deposit Addition to 10% Due to sufficient Cash Withdrawals
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.
