#section 143(3)
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Business Succession Cannot Validate Reassessment Against Dissolved Firm: ITAT Amritsar

Section 271BA Penalty Invalid After Omission of Section 92BA(i): ITAT Chandigarh

ITAT Raipur: No Section 144B Show-Cause Notice Makes Assessment Non-Est

Section 270A Penalty Quashed as Vague Notice Failed to Specify Exact Charge: ITAT Chandigarh

Madras HC Allows Section 80P Deduction Despite Belated Income Tax Return

₹10 Lakh Family Loan Addition Cut to ₹1 Lakh: ITAT Rajkot

Section 148A Notice Without Underlying Reassessment Material Invalid: Gujarat HC

Reopening Beyond Four Years Without Disclosure Failure Invalid: ITAT Raipur

ITAT Raipur Quashes Reassessment and Deletes ₹11.18 Crore Section 68 Addition

Section 154 Cannot Introduce Fresh Section 14A Disallowance: ITAT Chennai

Depreciation Separately Allowable While Computing General Insurance Income: ITAT Mumbai

Recorded Cash Sales Shield Demonetisation Deposits from Section 68 Addition: ITAT Mumbai

ITAT Rajkot Condoned 580-Day Delay; Section 50C DVO Issue Remanded

No Supervisory PE Without Qualifying Project and Six-Month Threshold: ITAT Delhi
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.
