Read all Latest Updates on and about section 143(3) of the Income Tax Act

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Leave and Pension Contribution to State Govt. Employees cannot be treated as Bogus: ITAT grants relief to Vishakhapatnam Port Road Company Ltd [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that leave and pension contributions to state government employees cannot be treated...

IRP is the Authorized person to file Appeal against Assessment Order once Moratorium is declared:...

Aircel failed to provide information on Deductions For Gains from Industrial Undertakings, causing...

ITAT quashes notice of Re-assessment against MRF [Read Order]

Second Revision under Section 263 not justified if AO complied with the directions of PCIT: ITAT

Amount Transferable for Consumer’s Benefit can’t be included in Real Profit, Not Taxable: Delhi HC [Read Judgment]

The Delhi High Court held that the Income Tax Appellate Tribunal (ITAT) has correctly ruled that the amount transferred for the benefit of the customers does not constitute the part of assessee’s real...

Notice issued for Reopening Assessment without Jurisdictional Requirements liable to be set-aside: Bombay HC [Read Judgment]

The division bench of the Bombay High Court has held that the petitioner disclosed all material facts fully and truly and assessment under section 143(3) of the Income Tax Act is made by the AO for...

Notice is must for Completing Assessment U/S 143(3): ITAT Pune [Read Order]

In a recent case, the Income Tax Appellate Tribunal ( ITAT ) Pune Bench held that the basic requirement of completing assessment under Section 143(3) of the Income Tax Act is that notice under section...

Donations and Subscriptions Paid for Pujas and Functions are Business Expenditure: ITAT [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ), in Power Maxx India Pvt.Ltd v.DCIT held that donations and subscriptions paid for pujas and functions are the business expenditure. The...

ITAT confirms Assessment against District Judges as there is No Provision in IT Rules Exempting Medical, Conveyance and Sumptuary Allowances [Read Order]

The Cochin bench of Income Tax Appellate Tribunal ( ITAT ) confirmed the assessment order passed by the Commissioner of Income Tax by holding that there is no provision in Income Tax rules exempting...

Assessment can’t be made against a Struck-Off Company: ITAT [Read Order]

In M/s. Anujay Hycare vs. The Income Tax Officer, the Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot pass the assessment order under Section 143(3) of the...

Patna HC dismisses Plea seeking TDS Refund since the matter is pending scrutiny before Competent Officer [Read Judgment]

The Patna High Court has dismissed the plea of Uttar Bihar Gramin Bank for seeking the TDS Refund since the matter is pending scrutiny before Competent Officer. The petitioner has sought the refund...

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