#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.

Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments

Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT

Demonetisation Cash Deposit Explained in Part – Capital Improvement Partly Allowed by Estimation

Bombay HC Condones 509-Day Delay Caused by Taxmann Bare Act Misprint

Non-Speaking NFAC Order Set Aside: Raipur ITAT Remands Section 68 Addition & Ad-Hoc Expense Disallowance

Demonetization period cash deposit addition not sustained as SOP in CBDT instruction No. 3/2017 not followed

Gujarat HC Rejects Revenue Appeal for Misclassifying Interest Income as Other Source

Sports Trust’s Charitable Status Sent Back for Review Due to SC’s AUDA Interpretation

ITAT Mumbai Deletes ₹1.26 Cr Income Addition for Lack of Income Character

Disallowances Sustained Due to Lack of Evidence Against CIT(A)’s Verification

ITAT Restores Appeal Against NFAC’s “No Appeal Lies” View on 143(3)

ITAT Faults CIT(A) for Ignoring Proof Against 69A ‘Unaccounted Sales’ Charge

TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed

Assessment Order Set Aside; Procedural Lapse on DRP Intimation Held Curable
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.
