#section 143(3)
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Income Tax
Income Tax
Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur
Income Tax
Income Tax
PCIT’s Revision Jurisdiction Time-Barred: Two-Year Limit Starts from Original Assessment, Not Reassessment
Income Tax
Income Tax
Block Period for Section 153C Proceedings Starts from AO’s Receipt of Non-Searched Person’s Documents
Income Tax
Income Tax
Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
Income Tax
Income Tax
Addition not sustained in absence of incriminating material during search: ITAT Pune
Income Tax
Income Tax
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Settlement Commission Orders Not Rectifiable Under Section 154: Madras HC
Income Tax
Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax
Income Tax
Prepaid finance charges should be allowed in the year of payment instead of over Loan period
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
Routine support services not taxable as Fees for Technical Services in terms of India-UK DTAA: ITAT Delhi
Income Tax
Income Tax
Delay in filing quantum appeal and penalty appeal condoned on demonstrating sufficient cause
Income Tax
Income Tax
Decision favourable to assessee will prevail in case of two contrary decision by non-jurisdictional HC
Income Tax
Income Tax
Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
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.
