#section 143(3)
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Income Tax
Income Tax
No additions can be made without incriminating material in cases of completed assessments
Income Tax
Income Tax
Reopening of concluded assessment after issue of final certificate under DTVSV not permissible
Income Tax
Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax
Income Tax
Non-granting of opportunity of being heard is against principle of natural justice
Income Tax
Income Tax
Interest on compensation taxable under income from other sources: ITAT Delhi
Income Tax
Income Tax
Non-granting of accumulation of income u/s. 11(2) unsustainable since delay in Form 10 condoned
Income Tax
Income Tax
Interest income from business activity classified as business income and hence relevant expenses allowed
Income Tax
Income Tax
Enhanced cost of acquisition without corroborative evidence not allowed: ITAT Surat
Income Tax
Income Tax
Additional Bad Debt Deduction Claim Allowed During Assessment: ITAT Mumbai
Income Tax
Income Tax
Re-assessment notice issued to merged entity is void-ab-initio: ITAT Mumbai
Income Tax
Income Tax
Addition set aside as satisfaction note required for invoking section 153C invalid
Income Tax
Income Tax
Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later
Income Tax
Income Tax
Final Assessment Order passed despite pending objections before DRP: Delhi HC sets aside the Order
Income Tax
Income Tax
Revised income is lesser than returned income: ITAT deleted penalty u/s 270A
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.
