#section 143(3)
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Interest From Cooperative Banks Eligible for Section 80P(2)(d) Deduction: ITAT Pune

₹473.71 Crore Addition Cannot Rest Only on Definition of Income Without Charging Provision: ITAT Delhi

“Shell Company” Label Cannot Replace Evidence: ITAT Deletes ₹4.74 Crore Addition

On-Money Received Today, Taxable When the Flat Sale Takes Place: ITAT Surat

“Fit Case, Approved”—Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra

Section 263 Revision Cannot Rest on Demand for Further Verification: ITAT Chandigarh

Subsequent Compliance and Reasonable Cause Justify Deletion of Section 272A Penalty: ITAT Delhi

AO Enquiry Bars Section 263 Revision on Section 44ADA Claim: ITAT Chandigarh

Later Registration and Section 10(46A) Exemption Require Fresh PUDA Assessments: ITAT Chandigarh

Seven Clear Days Missing: Section 148A(b) Notice Invalidates Reassessment: ITAT Ranchi

AY 2015-16 Section 148 Reassessment Time-Barred: ITAT Surat

Communication Gap Justifies Condonation and Fresh Hearing: ITAT Rajkot

Old Outstanding Liabilities Without Cessation Cannot Be Taxed: ITAT Surat

Revision on Wrong Facts: Section 194Q Cannot Apply to Purchases Before 1 July 2021: ITAT Surat
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.
