#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.

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

Own Funds vs Borrowed Funds: ITAT Remands 14A Case for De Novo Review

Third-Party Documents Deemed Dumb: ITAT Quashes ₹1.5 Crore Addition on Unsigned Jottings

ITAT Delhi Quashes Section 263 Revision for Introducing New Issues Without Notice

75-Year-Old NRI Gets 1695-Day Appeal Delay Condoned as Notices Sent to Inactive Email

Jewellery Trade Cash Deposits During Demonetization – ITAT Jaipur Deletes Addition

ITAT Condoned Delay: NFAC Notices Invalidly Sent to Wrong Email ID

No Change of Opinion When Issue Never Examined – ITAT Delhi Upholds Reopening

Books Can’t Be Rejected merely for Missing Return: ITAT Deletes ₹1.34 Cr Cash Addition

Marketing & Reservation Fees Not Taxable as FTS under India-US DTAA: ITAT Delhi

Section 143(2) Notice by ITO invalid as income exceeded ₹20 lakhs; jurisdiction lies with ACIT/DCIT

ITAT Upholds Reopening but Deletes ₹9.5 Crore Addition After Property-Wise Verification

Pune ITAT Quashes 263 Revision: AO’s View on Section 80P Deduction Found Plausible

Reassessment Collapses Without 143(2) Notice: ITAT Pune Sends Cash Deposit Case Back to CIT(A)
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.
