#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 Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal

Notional Rent Reduced on Multiple Properties; Covid Vacancy & Ownership Issues Considered – House Property Income Recomputed by ITAT Hyderabad

ITAT Mumbai Deletes Capital Gains Addition for Unsigned MOU & Cross-Examination Denial

632-Day Delay Rejected; Appeal Time-Barred; U/s 271(1)(c) Penalty Quashed for No Satisfaction – ITAT Hyderabad

Reopening U/s 148 Quashed for Want of Satisfaction on Third-Party Seized Material – Reassessment Void: ITAT Hyderabad

ITAT Hyderabad Quashes U/s 143(3) Assessment as Time-Barred; Sec 153 Exclusion Limited to Actual Time Lost

ITAT Hyderabad Remands Indexed Cost of Demolished Structure Issue for Sec 48 Demolition Expense Verification

ITAT Ahmedabad Deletes Sec 69 Additions; NRI Property, Cash & Stamp Duty Explained with Bank Evidence After DRP Relief

No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed

ITAT Lucknow Quashes U/s 148 Reopening; U/s 148A(d) Order Passed Before Reply Time & Without Considering Assessee’s Response

Wrong ITR Section: 10(23C)(iiiad) Exemption Cannot Be Denied Mechanically; Remanded to AO – ITAT Lucknow

Section 50C Inapplicable Where Property Rights Relinquished Earlier by Registered Agreement

Delhi High Court Grants Exemption Despite Incorrect Income Head in Return

Assessment Quashed as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction: ITAT Mumbai
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.
