#section 143(3)
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Protective addition collapses once substantive tax paid by real owner: ITAT Rajkot

Foreign remittance from disclosed LTCG can’t be treated as unexplained: ITAT Ahmedabad

Unproved Purchases Require Full Disallowance Under Section 69C: Bombay HC

Deemed Dividend Addition Remanded Due to Year-of-Receipt Mismatch

Invalid 143(2) Notice Makes Assessment Non-Est: ITAT Quashes Entire Assessment

Section 14A Not on Auto-Pilot: Rule 8D Disallowance Quashed for Want of AO’s Satisfaction

Reopening Beyond 4 Years Fails Without Assessee’s Default: ITAT Quashes 148 Notice

Assessment Quashed Due to Violation of Section 144C Draft Order Requirement

Section 68 Addition Fails When Based Only on Retracted Third-Party Statements

Illness of authorised signatory justifies second chance: ITAT restores cash-deposit additions to AO

Law aids the vigilant: ITAT dismisses appeal for persistent non-appearance & upholds additions

ITAT Restores Issue to CIT(A) Over Rule 46A Non-Compliance

Human probability matters: ITAT upholds deletion of ₹87.34 lakh cash-deposit addition

No Section 271D Penalty on Cash Payment under Pre-Amendment Property Agreement
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.
