#section 143(3)
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Spelling Error Can’t Make Eucalyptus Sale Bogus Without Enquiry: ITAT Chandigarh

AO Can’t Assign Imaginary Scrap Value to Obsolete Stock: ITAT Chandigarh

Family Diary Entry Alone Can’t Prove Unexplained Expenditure: ITAT Ahmedabad

Subsequent Section 143(1) Intimation Void After Scrutiny Commences: ITAT Bangalore

ITAT Visakhapatnam Quashes Section 271AAB Penalty for Defective Section 274 Notice

Section 28 Interest Part of Compensation, Eligible for Section 10(37) Exemption: ITAT Rajkot

Section 263 Revision Invalid for Non-Initiation of 271D Penalty Before 01.04.2025: ITAT Ahmedabad

ITAT Chandigarh Condones 150-Day Delay Subject to Plantation of Up to 500 Trees

Later Registration Cannot Trigger Section 56(2)(vii)(b) Retrospectively: ITAT Mumbai

Section 54GB: ITAT Allows ₹1.48 Crore Startup Investment Deduction, Rejects ₹50 Lakh Cap

ITAT Mumbai Deletes Rs. 93.23 Crore Management Fee TP Adjustment & Allows Related Grounds

Reassessment Quashed as Change of Opinion After Detailed Scrutiny: Bombay HC

ITAT Allahabad Deletes 7% Profit Addition After Rejection of Books

ITAT Mumbai Remits Section 68 Addition for Verification of Loan Closing Balance
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.
