#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.

No Fresh Evidence? Telangana HC Invalidates Reopening of Completed Tax Assessment

ITAT Allows 80P Deduction as Interest Earned from Co-Op Banks Treated as Eligible Income

Bogus Purchases – Only 0.2% Profit Addition Sustainable, Consistency Prevails: ITAT Mumbai

ITAT Deletes Additions Due to Unreliable Third-Party Evidence in 153C Proceedings

ITAT Quashes Reopening Due to Vague Reasons Under Section 147

Opening Balance Cannot Be Taxed u/s 68: ITAT Remands ₹55.53L Loan Addition for Verification

ITAT Mumbai: On-Money Taxed at 8%, Subcontract Disallowance Deleted – Real Estate Additions Rationalised

Gujarat HC Set Aside Delay Condonation Rejection for Exceeding Scope of Inquiry

Section 148 Proceedings Invalid When Based on Previously Considered Information

ITAT Chennai Remands Section 54F Claim, Protective Addition & TDS Credit Issues

ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion

Section 263 Invalid as PCIT Acted on AO’s Reference Without Independent Review: Calcutta HC

Section 68 Addition Fails as Purchaser Confirms Cash Payment: ITAT Mumbai

ITAT Delhi Quashes Assessment Due to Invalid Manual Scrutiny Selection
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.
