#section 143(3)
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ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est

Section 143(3) Order Invalid as Assessment Had Abated on Search Date

Section 270A Penalty Deleted for Suo Motu Withdrawal of Education Cess Claim

ITAT Rajkot Quashes Copy-Paste Appellate Order Citing Wrong AY/Facts

Penny Stock LTCG Held Genuine Despite Investigation Reports: ITAT Mumbai

Vague Penalty Notice Makes Section 271(1)(c) Proceedings Void: ITAT Rajkot

Capital Continuity Proved, ₹10.63 Crore Section 68 Addition Deleted

Section 270A Penalty Invalid for Not Specifying Applicable Limb

DRP assessment quashed as time-barred – Section 153 overrides Section 144C timelines

Assessment Quashed as U/s 143(2) Issued by Wrong Jurisdictional AO: ITAT Kolkata

Section 115BBE Inapplicable After Cash Credit Deletion

Section 271(1)(c) Penalty Invalid for Non-Specification of Charge: ITAT Agra

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded
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.
