#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 Section 35(2AB) Disallowance as AO Cannot Override DSIR Approval

ITAT Delhi Quashes Reassessment as Reopening Was Based Only on Audit Objection

Telangana HC Rejects Writ Against Income Tax Intimation Due to Delay, Directs Assessee to Approach ITAT

ITAT Deletes Section 68 Addition as Customer Advances Were Regular Business Receipts

Section 263 Proceedings Quashed as AO’s Order Was Not Erroneous in Jewellery Case

ITAT Quashes Section 270A Penalty as AO Failed to Specify Exact Clause

ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO

Bombay HC Quashes Income Tax Search Due to Lack of Valid Reason to Believe

ITAT Allows Section 54B Exemption as Agricultural Land Was Purchased Within Statutory Time Limit

ITAT Deletes ₹9.59 Crore Addition U/s 41(1) – Liability Cannot ‘Cease’ When Creditor Itself Confirms Amount Receivable

Section 68 Addition Deleted – ITAT Says Investigation Wing Report Alone Cannot Prove Bogus Share Capital

Purchase of MHADA Leasehold Tenement Can Attract Section 56(2)(x): ITAT Mumbai

Unsigned Mauritius Financials Sink Section 68 Defence – ITAT Restores ₹6.30 Crore Share Premium Addition

AO Cannot Travel Beyond Scope of Section 263 Directions – ITAT Upholds Deletion of Fresh Additions
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.
