#section 143(3)
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Income Tax
Income Tax
Addition towards income from undisclosed source sustained due to deliberate failure to produce all books: ITAT Delhi
Income Tax
Income Tax
Alleged amount less than limitation for reopening assessment hence proceedings quashed: ITAT Ahmedabad
Income Tax
Income Tax
Appeal Non-Maintainable – Lower Tax Effect – Circular 9/2024: Rajasthan HC
Income Tax
Income Tax
No LTCL from off market sale could be offset against capital gains if it was a colourable device to evade tax
Income Tax
Income Tax
Revisionary proceedings u/s. 263 resulting into second opinion/ view of PCIT impermissible: ITAT Ahmedabad
Income Tax
Income Tax
Matter remanded as higher addition u/s. 68 confirmed by ACIT as compared to addition alleged in notice
Income Tax
Income Tax
No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Income Tax
Income Tax
Revision u/s 263 could be invoked if Order was erroneous and prejudicial to interest of Revenue
Income Tax
Income Tax
Hardship compensation is capital receipt: ITAT Mumbai
Income Tax
Income Tax
ITAT Pune Invalidates Unsigned NFAC Order, Remands Case
Income Tax
Income Tax
Mere change of opinion on the part of AO is not a valid ground for reassessment
Income Tax
Income Tax
No Section 40(a)(ia) disallowance for delayed Form 15G & 15H submission
Income Tax
Income Tax
No addition of unexplained jewellery as CBDT Instruction 1916 allows Jewellery Holding for other Family Members
Income Tax
Income Tax
Reopening u/s. 148 justified as full material was not available with AO at time of assessment: Delhi HC
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.
