#section 143(3)
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ITAT Allows Full Addition After Purchases Held Bogus: 8% Estimation Rejected

Faceless Assessment Scheme Not Applicable to Issuance of Section 148 Notices: Gujarat HC

Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material

Notice Under Section 148 Quashed for Reassessment Without Tangible Evidence

No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice

Donation in accordance with object of the trust cannot be disallowed

₹3.49 Cr Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales

Section 56(2)(vii)(b) Addition Overturned for Earlier Property Booking

Section 68 Addition Quashed for Violating Principles of Natural Justice

Unexplained Cash Credit Addition Deleted Due to Complete Loan Evidence

Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings

Cash Deposit Before Loan Cannot Trigger Section 68 in Borrower’s Case

Excise Incentive Treated as Capital Receipt Because Purpose Was Industrial Development

No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted
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.
