#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.

Reassessment Invalid as Section 35(2AB) Deduction Issue Was Already Examined in Original Scrutiny

High Court Refuses to Quash Assessment as Statutory Appeal Remedy Exists

Sec 13(1)(c) Not Attracted for Higher Profit to Related Concerns: Karnataka HC

ITAT Restores Matter as Assessee Did Not Notice Faceless Appeal Notices through ITBA portal

ITAT Delhi Allowed Sales Incentive Provision as Deduction Since Based on Scientific Method

ITAT Quashes Reassessment as Notice Issued to Non-Existent Company After Amalgamation

Interest Income of Welfare Society Must Be Set Off Against Member Benefits Payments: ITAT Delhi

Section 11 Income Accumulation Claim Denied as Form 10 Was Not E-Filed: ITAT Chandigarh

ITAT Mumbai Grants Relief After Portal Glitch Prevented Assessee from Appearing Before CIT(A)

Revenue Appeal Dismissed as Section 153D Approval Granted Mechanically Without Application of Mind

Gift of property to wife not colourable device to taint claim of exemption u/s. 54F

ITAT Pune: Reopening After 4 Years Invalid When Share Premium Details Already Disclosed – Rs. 30 Cr Addition u/s 68 Deleted

Entire Bank Deposits Cannot Be Treated as Income – ITAT Directs 8% Profit Estimation

Penalty U/s 271DA & 271E Invalid When Original Assessment Set Aside – ITAT Deletes Penalties
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.
