#section 143(3)
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Assessment Order Quashed Due to Issuance in Name of Non-Existent Amalgamated Entity

Section 68 Addition Upheld for Failure to Prove Genuineness of Advance: ITAT Delhi

Section 271(1)(c) Penalty Deleted Due to Pending HC Decision on Section 10(26BBB) Exemption Claim

Time-Barred Assessment Order – ITAT Bangalore Strikes Down TP Addition

Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void

Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment

Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins

CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction

Section 263 Invalid as AO Conducted Inquiry on CSR Deduction Claim

Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion

Section 69C Addition unsustainable if expenditure is recorded & source explained

Development fee collected for funding capital expenditure for airport development not taxable as revenue income

Section 263 Cannot Override DRP: ITAT Mumbai Quashes Revision

No TDS Liability as Buyer’s Share Below ₹50 Lakh: ITAT Clarifies Section 194-IA Scope
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.
