#section 143(3)
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Addition Based Solely on Assessee’s Admission Without Evidence Not Sustainable: Rajasthan HC

Section 54F Exemption Fully Allowed as Son Listed as Proforma Purchaser: ITAT Pune

Confirmation from creditors not containing PAN cannot be reason for addition: ITAT Bangalore

Assessment Order passed Without Considering Submission due to approaching Deadline: HC set-aside

Addition u/s. 68 sustained as repayment of loan or interest payment not demonstrated: ITAT Ahmedabad

Evidence reconciling discrepancy in 26AS and books not submitted before CIT(A) hence matter remanded

Selling of agricultural land to non-agriculturist remains agricultural land only and could not be classified as Capital Assets

Tribunal not empowered to recall or review its own order: ITAT Hyderabad

Expenditure on abandoned software project allowable as revenue in nature: ITAT Ahmedabad

Amount withdrawn from reserve to be reduced while computing book profit u/s. 115JB: ITAT Mumbai

Additional interest u/s. 244A(1A) for delay in granting refund is effective from 01.06.2016: ITAT Ahmedabad

Penalty u/s. 271(1)(c) imposable as deduction claimed by furnishing inaccurate particulars: ITAT Ahmedabad

No Section 271AAB Penalty as AO failed to link disclosed income with material found during search

Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
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.
