#section 143(3)
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Accommodation Entries Taxable Only on Commission, Not Gross Credits

ITAT Kolkata Upholds Reopening & Sustains ₹1 Cr Addition u/s 68 on Alleged Accommodation Entry

Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur

Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding

Share Gain Addition Struck Down Because It Was Outside Reopening Scope

Rule of Consistency Bars On-Money Addition Against One Co-Owner

Revenue Appeal Infructuous After Section 263 Order Set Aside

Notice Issued for Incorrect Year Renders Reassessment Void

CBDT Memorandum Not Conclusive Proof of Bogus Donation

PF/ESI Due Date Verification Incomplete, Matter Sent Back to AO

AY 2015-16 Reassessment Void as Post-2021 Notices Are Time-Barred

Third-Party Survey Alone Can’t Justify ₹17.50 Lakh Addition

No Lack of Enquiry in Loan Verification, PCIT Revision Fails

No Incriminating Material, Section 263 Cannot Override 153A Order
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.
