#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.

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

Section 263 Appeal Becomes Infructuous After Nil Demand

Dumb Electronic Documents Cannot Create Taxable Investment

Faulty Chronology of Notices Vitiates Appellate Order

Redevelopment Gains Are LTCG If Rights Crystallised Earlier

Society-Funded Property in Personal Name Triggers Gift Tax

294-Day Appeal Delay Excused Due to Wrong Mode of Service
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.
