#section 143(3)
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Seized Papers Trump Denial: ITAT Upholds Rs. 60 Lakh Additions in Rs. 110 Cr Search Case

Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai

Section 153 Overrides Section 144C – Time-Barred Order Quashed

Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149

Addition Upheld for Books Rejection but Arbitrary Net profit Estimation Deleted

Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry

Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings

Books Cannot Be Rejected Without Specific Defects: ITAT Chandigarh

15% ‘Misdirected’ Discount on NAV Shares, Rs. 8.70 Cr Addition Deleted

Section 144C(13) Delay Fatal: Tribunal Cancels Assessments

No Incriminating Evidence, No Addition: ITAT Deletes Jewellery Charges

ITAT Rejects AO’s Demand for Third-Party Documents; Section 68 Addition Deleted

Reassessment post full and true disclosure results into mere change of opinion hence not sustained

CSR Payments to Approved Charities Qualify for Section 80G – Tribunal Reiterates
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.
