#section 143(3)
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Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO

India–Singapore DTAA Benefit Denied; Capital Gains Taxed as Entity Held Shell/Conduit

Reassessment Quashed for Wrong Factual Assumption; Notice u/s 148 Held Void ab initio

ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection

Section 263 Revision Quashed for Mechanical MAT Adjustment Without Fresh Error

No 194C Disallowance for Missing Transporter Details; Directors’ Bonus Issue Remanded

Intra-Group Loan Restructuring & Partner Account Reclassification Not Bogus Credits

Section 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee

Bogus Share Premium & Loan Confirmed as Section 68 Addition by ITAT Mumbai

Reopening Beyond 3 Years Quashed for Want of Proper Section 151(ii) Sanction from Pr. CCIT

Illegal Remand of Scrutiny Assessment Set Aside by ITAT Mumbai

Assessment Quashed as u/s 143(2) Notice Not in CBDT-Prescribed E-Scrutiny Format

Penny Stock LTCG Accepted as Genuine; No Assessee-Specific Evidence for Additions

₹100 Crore U/s 153A Addition Quashed: Seized Third-Party Paper Not Incriminating for Completed Year
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.
