#section 143(3)
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CIT(A) Cannot Direct Reopening of Another Year: ITAT Rajkot Quashes Addition

Independent Royalty Agreement Cannot Be Benchmarked as Related-Party Transaction: ITAT Delhi

Faceless Assessment Quashed for Ignoring Adjournment Request: Bombay HC

₹308 Cr Tax Demand Stayed as Import Addition Breached Natural Justice: Bombay HC

Fresh Assessment After CIT(A)’s Directions: Can Assessee Appeal Straight to ITAT?

Anonymous Donation Addition Remanded for Donor Verification: ITAT Bangalore

ITAT Mumbai Allows Proportionate Section 80-IB(10) Deduction Despite one Incomplete Building

Additional Evidence Admitted; House Property Issues Remanded: ITAT Mumbai

Acquired Goodwill as Balancing Figure Eligible for Depreciation: ITAT Mumbai

Additions Beyond Limited Scrutiny Scope Invalid Without Conversion: ITAT Ahmedabad

Verified Only 10–12% of the Vouchers? That Alone Cannot Trigger Section 263

₹3.65 Crore Penalty Deleted After Stamp-Value Addition Cut to ₹21.63 Lakh: ITAT Mumbai

Explained House Purchase Cannot Attract Section 69 Addition: ITAT Bangalore

One Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed
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.
