#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Income Tax Tribunal Resets Ex-Parte Dismissal, Ensures Fair Hearing

Assessment Quashed for Being Passed Without Awaiting DVO Report—Violation of Section 50C(2)

Section 263 Upheld as AO Failed to Verify TDS Rates & Delayed PF/ESI Payments

GST Paid Due to Supplier Default Allowable as Business Expense: ITAT Chandigarh

Nominal & Associate Members Do Not Invalidate Section 80P Deductions: ITAT Panaji

Section 263 Set Aside as AO’s View on Repairs Was Plausible and Not Prejudicial to Revenue

Typo Can’t Create a Bogus Creditor: ITAT Deletes Rs. 2.02 Cr Addition

Covid & Wrong Advice Justify Delay: ITAT Calls for De-Novo Hearing on 153A Assessment

Reopening Quashed as Original Reason for 147 Fails – No Other Additions Can Survive

Sale of share treated as capital gain since no specific amount assigned towards non-compete fee

Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed

ITAT Hyderabad Deletes ₹17.55 Lakh Penalty: No Under-Reporting in Accepted 148 Return

Addition Deleted as Books Cannot Be Rejected Without Specific Defects: ITAT Hyderabad

Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147
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.
