#section 143(3)
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Cess fees is taxable as income derived from property held under trust: ITAT Delhi

Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind

No penalty u/s 270AA for delayed immunity application, as breach was procedural & tax was paid

Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified

Linking RBI notification violation to Section 68 unjustified as nature & source explained: ITAT Ahmedabad

Section 263 Cannot Be Invoked Without Substantial Grounds

Power of rectification vested to Settlement Commission only w.e.f. 01.06.2011: Madras HC

Procedural lapses in addition for unexplained land investment: ITAT Grants stay

Amendment to Section 14A via Finance Act 2022 Not Retrospective: ITAT Mumbai

Revisionary Proceedings U/S 263 Justified as AO not verified Unsecured Loan: ITAT Mumbai

AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue

3.25% Property Valuation Variation Within 10% Limit Under Section 56(2)(x)

Prior claims against Corporate Debtor stood extinguished consequent to approval of resolution plan under IBC

Assessee Not Required to Submit Separate Written Retraction Under Section 133A
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.
