#section 143(3)
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Uncorroborated Retracted Statements and Dumb Documents Insufficient for Tax

Absence of notice u/s 143(2) after transfer of jurisdiction renders entire order void

Section 68 Addition Deleted: ITAT Rejects Addition Based Solely on Retracted Survey Statement

ITAT Bangalore Grants Full 80P Deduction to Yedapadavu Vyavasaya Sahakara Sangha

Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure

ITAT Kolkata: 2581-Day Appeal Filing Delay Condoned – Matter remanded to AO with ₹25,000 cost

Capital Balance Explained Through Earlier Year’s ITR: ITAT Agra deletes Addition

Black Diary Notings Held Dumb & Reconciled: ITAT Mumbai Deletes ₹7.23 Cr Additions

No Section 271(1)(c) Penalty on Estimated Presumptive Additions

Reassessment Quashed for Addition Based on Retracted Search Statements & missing DIN

Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA

Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable

No addition u/s. 153A for unabated year be made without incriminating material

Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
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.
