#section 143(3)
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Assessment Order Quashed as Proceedings Continued After Death Without Notice to Legal Heirs

Section 80P Deduction Allowed as Co-operative Bank Treated as Co-operative Society

Income Tax Assessment Quashed Due to Manual Signature in E-Proceedings: ITAT Delhi

Section 144 Assessment Quashed for Failure to Issue Mandatory Section 143(2) Notice

CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance: ITAT Pune

Earlier Year Reopening Invalid After Same Transactions Approved Later: Delhi HC

Multiple Opportunities Ignored, Yet ITAT Surat Grants Final Hearing Chance

Failure to Scrutinise Exempt LTCG from Penny Stock Justifies Section 263 Action: ITAT Surat

Section 10A Deduction Allowed as New STP Unit Not Formed by Splitting Up: Bombay HC

ITAT doesn’t have jurisdiction to review its earlier order rectification petition u/s. 254(2)

Additions Quashed for Being Based Solely on Section 133A Survey Statement: Chhattisgarh HC

No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC

LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency

Delay of filing of appeal before CIT(A) not condoned as sufficient cause not shown
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.
