#section 143(3)
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ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits

ITAT Bangalore : Demonetisation Cash Deposits Cannot be Added u/s 68 When Supported by Books – GP Addition Deleted Without Defects in Accounts

Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper

Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)

ITAT Mumbai Deleted Section 69A Addition as Based Solely on Third-Party Statement

Telangana HC Dismisses Writ as Section 139(8A) Bars Updated Return During Pending Assessment

Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition

Revision order was upheld as it flagged unverified INSIGHT Portal inputs on alleged accommodation entries

ITAT Delhi Quashes Assessment for Wrong Section Invocation After Section 153C Satisfaction

Goodwill Depreciation Allowed Earlier Cannot Be Revisited in Revision: ITAT Ahmedabad

Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur

Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits

Deduction Denied for Unproven Political Donations Due to Suspected Accommodation Entries

Summary Rejection of Appeal for Mere clerical error Without considering Merits was Invalid: ITAT Ahmedabad
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.
