#section 143(3)
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Unsubstantiated Professional Fees Lead to ₹40 Lakh Addition

Assessment Quashed for Wrong Email Service and No Reasons

TP Addition Partly Set Aside for Mechanical Margin Working

Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed

Section 144C(13) Breach: ITAT Quashes DRP-Based Assessment as Time-Barred Beyond One Month

Double Taxation of LTCG Not Allowed: ITAT Allows Credit for Gain Already Declared

ITAT Deletes Addition: Borrower Can’t Be Penalised When Loan Accepted in Lender’s Case

Section 148 Notice Invalid Due to Defective Sanction: ITAT Delhi

Demonetisation Cash Sales: ITAT Rejects Full Section 68 Addition, Applies GP Estimation

CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh

Assessment Quashed for Using Section 143(3) After Search Proceedings Began

Unsigned Notice: ITAT Ahmedabad Quashes Reassessments as Void ab initio

Addition u/s. 69A deleted as cash duly recorded in books of accounts

Additions Based on mere Third-Party Loose Papers Quashed by ITAT Pune
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.
