#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 263 Revision Quashed for Substituting PCIT’s Opinion Over AO’s Due Inquiry

Bogus Purchase Disallowance Deleted Due to Valid GST and Supporting Evidence

Limited Scrutiny Can’t Morph into Roving Enquiry Without PCIT Nod: ITAT Ahmedabad

Section 144B Faceless Procedure Violations Require Clear Adjudication

PF Delay Partly Disallowed, MAT Issue Sent Back for Verification

Entire Cash Turnover Can’t Be Taxed as Income: ITAT Rajkot

Income Tax Rectification Order Quashed for Missing DIN & Limitation Breach

Cooperative Bank Interest Income Eligible for Section 80P(2)(d) Deduction

CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance

AO Cannot Reopen Assessment Based Only on Investigation Inputs

Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed

₹94.89 Lakh U/s 69A Addition Remanded Due to Medical Emergency

Earlier Section 263 Action Cannot Justify Fresh 153C Assessment

Section 68 Addition Deleted for Ignoring Peak Credit
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.
