#section 143(3)
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Unrelated Section 50C Addition Cannot Survive Failed Reopening Ground: ITAT Ahmedabad

Section 68 Addition Deleted as Investigation Wing Failed to Prove Receipt: ITAT Kolkata

Third-Party Papers Without Corroboration Cannot Prove Cash Coal Purchases: Kolkata ITAT

Legitimate Deductions Cannot Be Denied Merely for Non-Filing Revised Return: Madras HC

ITAT Delhi Quashes Assessment for Invalid Section 148 Notice Issued by Non-Jurisdictional ITO

ITAT Mumbai Confirms Deletion of ₹2.99 Crore Addition Adopted From Section 143(1) Intimation

ITAT Mumbai Quashes Section 263 Revision Over Invalid Section 151 Sanction

Cash Balance Increase Alone Cannot Justify Income Addition: ITAT Indore

ITAT Nagpur Quashes Section 271(1)(c) Penalty for Limitation Delay

ITAT Bangalore Deletes Section 68 Addition for Duplicate ITR Disclosure

Section 54EC ₹50 Lakh Limit Applied Per Financial Year: ITAT Bangalore

Ancestral Jewellery Found During Search Not Taxable When Evidence Rebuts Presumption: ITAT Kolkata

Section 148A(b) Notice Invalid for Lack of Seven Clear Days: ITAT Ranchi

CIT(A) Cannot Ignore Reopening Jurisdiction and Decide Wrong Grounds: ITAT Kolkata
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.
