#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Final assessment order u/s. 143(3) quashed as passed beyond time prescribed u/s. 153(4)

TP adjustment matter remanded due to mistake committed in computation of margins of comparables

Holding Company Is in Business Even Without Operating Revenue

Interest on Fixed Deposits Exempt When Article 289 Applies

Sales Accepted, Purchases Can’t Be Bogus Under MVAT Alerts

Entry Operator Statement Is No Evidence Without Fair Hearing

Capital Gains Set Aside for Ignoring Agricultural Land Evidence

Ex-Parte Assessment Set Aside Due to Death and Sealed Factory

Ex-Parte Faceless Order Quashed for Denial of Natural Justice

263 Has Limits: Second Bite at Cherry Denied to Revenue

Section 68 Additions Fail After Remand Verification Confirms Loans

No Valid 153C Jurisdiction, No Power Under Section 263

Section 263 Fails Where 153C Assessment Has Valid 153D Approval

Abated Assessment Year Lets AO Re-Examine Entire Return
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.
