#section 143(3)
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Limited Scrutiny Breach &; Explained Cash Deposits – Addition Deleted

Reopening on Change of Opinion Invalid: ITAT Quashes Entire Assessment

Unexplained Jewellery Investment addition Upheld as Refund Credited in Assessee’s Account

CIT(A)’s Non-Speaking Order & Failure to Address Legal Ground- Matter Remanded

Voice Termination Charges Not Royalty Due to Absence of Secret Process Under DTAA

DVO Valuation Without Notice Invalid: Matter Remanded for Fresh Determination

Section 56(2)(x): Stamp Value on Booking Date to Apply – ITAT Deletes Addition

No Penalty on Estimated Bogus Purchases: ITAT Deletes U/s 271(1)(c) Levy

Section 68 Additions Fail: Documentary Evidence Cannot Be Ignored Without Enquiry

Commission Disallowance Remanded – 133(6) Non-Response Not Sufficient; Ad-hoc Expenses Cut to 10%

ITAT Condones Delay Due to Illness & Age; Remands Case as Gratuity Disallowance Made Without Examining Evidence

Stamp Duty vs Actual Value Dispute: ITAT Orders DVO Valuation

Vague Purpose in Form 10? ITAT Gives Trust a Second Chance

CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
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.
