#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.

Reopening under Section 147 Invalid Where Search Material Triggers Section 153C

Section 69A Addition Quashed Where Presumptive Income Was Declared

Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT

Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP

Final Assessment Order passed beyond time limit prescribed u/s. 153 is barred by limitation

Section 153A Assessment Quashed for Lack of Incriminating Material

Section 263 Invalid Where AO Adopted Plausible Section 80P View

Wrong Starting Point for Section 153C Renders Assessment Time-Barred

Bogus Purchases Cannot Be Added u/s 69C When Source of Expenditure Is Explained

Repaid Loan with TDS-Proved Interest Cannot Be Treated as Unexplained Cash Credit: ITAT Indore

No Double Taxation of Same Rental Receipt: ITAT Mumbai Directs Deletion of Duplicate Addition on CNIL Licence Fee

Redevelopment Compensation is Capital Receipt, Not Taxable as Income: ITAT Mumbai

Lal Dora Property to Be Valued as Agricultural/Residential for Section 50C

Unsecured Loans Examined in Earlier Assessments Cannot Be Re-added on Same Material
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.
