#section 143(3)
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ITAT Protects Assessee’s Right to Present Evidence in ₹6.41 Cr Cash Case

Pre-Existence MOU Invalidates Transport Claim: ITAT Upholds Disallowance

Prospective 2022 Amendment Saves Assessee – 14A Knocked Out No Exempt Income, No 14A

ITAT Rules 148 Notice Void Due to Wrong Authority’s Approval in Reopening After 4 Years

Binding Directions Not Optional: ITAT Pulls Up AO for Ignoring 10A Mandate

Initiation of penalty proceedings u/s. 271(1)(c) without specifying limb is bad-in-law

Section 54F Deduction Allowed as Joint Ownership Not Treated as Full Ownership

Exemption Denied for Second Flat Under Section 54F Due to Single-Unit Rule

Demand Stayed as Tribunal Found Prima Facie Case on Section 54 Claim

Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment

ITAT Mumbai Quashes Reassessment as Notice Issued by Non-Jurisdictional AO

Change of Opinion Cannot Justify Reopening: ITAT Quashes 147

Uncrossed Third-Party Statement Not Enough to Establish Bogus Purchases

Gifted Shares, Long-Term Gains: ITAT Delhi Throws Out Revenue’s STCG Theory
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.
