#section 143(3)
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Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case

Closing Stock Revalued Without Adjusting Opening Stock Held Unsustainable

Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi

Section 220(2) Interest Invalid Without Section 156 Demand Notice: ITAT Mumbai

Fresh Documents at Appeal Stage Led to Remand Under Rule 46A

Section 197 Certificate Quashed Because DAPE Finding Was Overturned

Retention of Gold Upheld Because Section 132B Timeline Isn’t Mandatory

Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment

Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed

Agreement Date Matters, Not Registration Date – Section 50C Proviso Retrospective

Set-Off of Losses Allowed on Survey-Declared Business Income

Disclosed Rental Income Can’t Be Taxed Under Section 69A: ITAT Hyderabad

Vague 271(1)(c) Notice Fatal: Visakhapatnam ITAT Quashes ₹6.34 Cr Penalty

Section 68 Addition Cannot Be Taxed Twice, ITAT Directs Netting Off from Business Receipts
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.
