#section 143(3)
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Section 263 Fails Where 153C Assessment Has Valid 153D Approval

Abated Assessment Year Lets AO Re-Examine Entire Return

Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report

Rectification Rejected as U/s 143(1) Intimation Had Attained Finality

Section 263 Quashed Where Assessing Officer Conducted Proper Enquiry

DDT Can’t Beat DTAA: ITAT Orders Refund at 10% Treaty Rate

Provision of interest on loan from state government being ascertained liability cannot be disallowed u/s. 37

Audit Objection Can’t Reopen Past Assessment, U/s 148 Notice Quashed

Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse

Setting off short term capital loss against non-STT gains and then against STT gains is permissible in law

Educational Trust Entitled to Section 80G After 12AB Approval

Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely

Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse

Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
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.
