#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.

Cash Sales Recognised, 69A Cut to 10% GP by ITAT Delhi

Cultivation Evidence Reopens Capital Gains on Land Sale

Section 271E Penalty Fails When Entity No Longer Exists

Section 263 Quashed as AO Took a Plausible View on 80P Deduction

Demonetisation Cash Deposits Taxed at 8% on Estimated Basis

Belated Form 10 Filing Cannot Deny Section 11(2) Exemption

Section 148 Notice Held Premature While Return Filing Window Open

Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs

Reopening Collapses, All Other Additions Fall: ITAT Delhi Dismisses Revenue’s Appeal

Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction

Reassessment dropped as tax paid on consolidated profit and hence no escapement of income

Presumptive Additions U/s 68 & 69A in Search Cases Quashed

No Liability Written Back, Section 41(1) Can’t Apply

NFAC Can’t Dismiss Appeal by Forcing Separate 143(1) Challenge
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.
