#section 143(3)
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ITAT Delhi Deletes Share Capital & 56(2)(viib) Additions: DCF Valuation Upheld

Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation

DRP Final Orders Quashed as Time-Barred Under Sections 144C & 153

Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail

ITAT Mumbai Quashes Reopening Beyond 4 Years; Sub-Contract Disallowance Deleted

Reassessment Quashed for Failure to Dispose Objections Before Order: ITAT Mumbai

Assessment Quashed as Section 127 Transfer Made by Non-Jurisdictional PCIT

Penalty Cannot Survive After Deletion of Quantum Addition: ITAT Pune

ITAT Pune Quashed Reassessment for Not Supplying Recorded Reasons

Survey Disclosure Accepted in Return Cannot Trigger Section 270A Penalty: ITAT Mumbai

₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets

Reassessment Addition Based Solely on Retracted Third-Party Statements Quashed: ITAT Mumbai

Loose Sheets + Retracted Statement Not Enough for 69A On-Money Addition: ITAT Chennai

Section 163 Inapplicable Without Direct or Indirect Income Flow to NRI: ITAT Hyderabad
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.
