#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.

ITAT Deletes Expense Disallowance as Revenue Failed to Prove Personal Use

No Provision to Replace Actual Land Cost with Market Value for Section 80-IB(10) Deduction: ITAT Chennai

ITAT Quashes Section 154 Rectification as Survey Income Character Was a Debatable Issue

ITAT Quashes Section 154 Rectification as Section 270AA Immunity Gave Finality to Assessment

ITAT Holds Section 80AC Bar No Longer Applies, Restores Section 80P Claim

ITAT Mumbai Sets Aside Assessment as Adequate Hearing Opportunity Was Not Granted

CSR Donations Eligible for Section 80G Relief as Section 37 Disallowance Does Not Bar Chapter VI-A Deduction

ITAT Rejects Blanket Bogus Purchase Disallowance as Sales & Stock Records Were Accepted

ITAT Upholds Section 154 Rectification as TOLA Extended Limitation for Rectification Proceedings

ITAT Deletes Section 68 Addition as AO Relied Only on Past Accommodation Entry Allegations Without Direct Evidence

Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures

Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints

Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material

Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name
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.
