#section 143(3)
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Reassessment held invalid as approval u/s. 151 granted in mechanical manner

Kerala HC Upholds Section 263 Revision for Lack of Inquiry in Slump Sale Assessment

ITAT Allows 80P(2)(d) Deduction on Interest from Co-op Bank Deposits to Co-op Society

ITAT Pune Restricts Profit Estimation to 1.5% in Poultry Transporter’s Case

ITAT Mumbai Remands ₹18.76 Crore TDS Disallowance Case for Fresh Hearing

ITAT Orders Fresh Verification of Unexplained Russian Remittances in Alleged Over-Invoicing Case

AO’s Acceptance of Section 54 Exemption on Flat Fixtures Was a Plausible View – Section 263 Revision Invalid

ITAT Quashes Section 263 Revision for Exceeding Limited Scrutiny Scope

ITAT Delhi Upholds Deletion of ₹22.38 Cr Interest Disallowance – Advances Held Business-Driven

Agricultural Land Beyond 8 km Limit Not Taxable as Capital Asset: ITAT Indore

AO Cannot Presume International Transaction Merely Based on High AMP Spend

Section 11 Exemption Cannot Be Denied Merely for Non-Production of 12A Certificate When 80G Proof Exists

ITAT Chennai Remands Case Over Unexplained Cash Deposits for Fresh Hearing

Clerk’s Typo Led to ₹38 Lakh Fake Agri Income – ITAT Pune Sends Case Back for Fresh Verification
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.
