#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.

Interest on Income-tax Refund Taxable at DTAA Rate When No PE in Year of Receipt: ITAT Dehradun

Reopening Challenge Rejected; Revenue Difference Issue Sent Back

Sale of Rights in Flat Is Transfer of Capital Asset: ITAT Delhi Allows LTCL; Income Cannot Be Taxed as Other Sources

Entire Section 68/69 Additions Deleted; Cash Sales & Bank Withdrawals Accepted by ITAT Ahmedabad

Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case

Cash Seizure Addition Deleted After Books Were Updated and Verified

Addition u/s 56(2)(vii)(b) Deleted for Want of DVO Reference: ITAT Lucknow Quashes ₹11.59 Lakh Addition

Section 68 Addition Deleted Due to Proven Identity and Source of Loans

Final Assessment Passed Beyond Limitation is Invalid: ITAT Delhi

Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad

Section 263 Cannot Be Invoked Where AO’s View on deduction Is Plausible: ITAT Pune

Section 271AAB Penalty Not Automatic on Voluntary Disclosure Post-Search

Interest From Debtors Not Unexplained Loans Under Section 69B: ITAT Pune

Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO
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.
