#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 154 Cannot Be Used to Make Fresh Disallowance of Asset Write-Off Claim: Bangalore ITAT

Bona Fide Claim Under Newly Introduced Section 71(3A) Saves Assessee from Penalty Under Section 270A

Bangalore ITAT Restores Section 50C & Section 54F Issues; CIT(A) Cannot Dismiss Appeal for Non-Prosecution

Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search

ITAT Remands Cash Deposit Addition as Documentary Evidence Was Not Examined

Cash Deposits in Old Notes Alone Cannot Justify Section 69A Addition: ITAT Ahmedabad

Compensation under Early Retirement Scheme cannot be taxed as profits in lieu of salary

ITAT Quashes Section 270A Penalty as AO Failed to Specify Misreporting Charge

Cash Deposits During Demonetisation Cannot Be Taxed Twice Where Sales Are Accepted: ITAT Delhi

ITAT Delhi Upholds 1% Income Estimate as Assessee Was Commission Agent

Sales Tax Subsidy Non-Taxable as It Was Meant for Industrial Development: ITAT Ahmedabad

Section 68 Addition Deleted as Loan Genuineness & Creditworthiness Established

ITAT Quashes Reassessment as AO Invoked Section 147 Instead of Section 153C

ITAT Allows Deduction for Hidden Expenditure as Entire On-Money Cannot Be Taxed
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.
