#section 143(3)
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ITAT Allows Gratuity Deduction as Contribution Was Made to Approved Gratuity Fund

ITAT Quashes Section 263 Revision as AO Examined Depreciation Claim During Scrutiny

Section 148 Notice Quashed as Seized Document Had No Link With Taxpayer: Gujarat HC

ITAT Quashes Reassessment as Section 148 Notice for AY 2015-16 Was Time-Barred

ITAT Deletes Section 69C Addition as Source of Expenditure Was Fully Explained

Gujarat HC Quashes Reassessment as Alleged Escaped Income Fell Below ₹50 Lakh Threshold

Vivad se Vishwas Benefit Allowed as Assessment Was Based on Survey, Not Search: Gujarat HC

Section 143(1) Intimation Held Invalid as Scrutiny Proceedings Had Already Begun

ITAT Deletes Section 270A Penalty as AO Failed to Identify Correct Default

₹6.40 Crore Addition Deleted as Revenue Failed to Corroborate Seized Document

Section 271D Penalty Quashed as AO Did Not Record Satisfaction: ITAT Delhi

Search Assessment Quashed as Limitation Must Be Computed Separately for Each Person

ITAT Quashes Assessment Orders as Section 153 Limitation Expired Despite TOLA Extension

Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune
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.
