#section 143(3)
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Income Tax Reassessment Notice Invalid as AO Relied Only on Faulty Audit Objection

Writ Petition Not Maintainable in Penalty Proceedings with Factual Disputes

Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return

PAN Mismatch Triggers Reassessment Remand for Import Verification

Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT

Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment

Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi

Tribunal Affirms Set-Off of Lower of Book Loss or Unabsorbed Depreciation Under 115JB

Reopening Quashed for Lack of Disclosure Failure

Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice

Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted

Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory

Section 263 Action Invalid Due to Adequate Inquiry by Assessing Officer

Partial Doubt on Trading Losses Does Not Justify Rejection of Books: ITAT Delhi
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.
