#section 143(3)
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Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained

Addition towards demonetization cash deposit deleted as made out of cash sales

Cash Deposit Addition Invalid When Source Is Fully Explained with Documentary Proof

ITAT Deletes Interest Disallowance After Revenue Accepts Loan Genuineness

Order Passed Beyond 3-Month Limit under Section 153(5) is Invalid: Karnataka HC

Routine Group Support Not FTS or Royalty: ITAT Mumbai Grants ₹109.7 Cr Relief

Disallowance u/s. 80P quashed as interest on nonrecoverable loans not recorded

Reassessment based on incorrect facts and without application of mind cannot be sustained

Bombay HC Upholds 15% Profit Addition on Bogus Purchases – Rejects Full Addition

Income from sale of foundation seeds allowed as agricultural income hence exempted u/s. 10(1)

ITAT Deletes Penalty Despite Bogus Purchase Finding Due to Faulty Charge

Common 153D Approval for 14 Years Held Void – ITAT Quashes Entire Block of Assessments

ITAT Sends ₹34.82 Lakh Bogus Purchase Case Back to CIT(A) for Fresh Hearing

Reassessment Upheld but Additions Fail: ITAT Deletes All Disallowances for Lack of Evidence
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.
