#section 143(3)
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ITAT Mumbai Condones 442-Day Delay and Restores Appeal Under Section 249(4)(b)

Mumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval

Reassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai

IBC Resolution Plan Extinguishes Unclaimed Tax Reassessment, ITAT Mumbai Holds

ITAT Delhi Directs Consistent Relief on ₹50.20-Lakh Transfer Pricing Adjustment

ITAT Amritsar Deletes ₹3.97 Crore Addition Based on Husband’s Document

Tenancy Rights Transfer Taxable, Mumbai ITAT Remands FMV Determination to AO

Royalty Adjustment Deleted, Commission Benchmarking Remanded: ITAT Ahmedabad

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

ITAT Mumbai Upholds Reinsurance Deduction & 60% Software Depreciation for Insurer

ITAT Rajkot Rejects Section 69A Addition Based on Suspicion of Inflated Jewellery Sales

Assessment against deceased assessee null & void under Section 153A: ITAT Amritsar

Business Commencement Date Cannot Replace Incorporation Date Under Section 54GB: ITAT Hyderabad

Section 13(3) Benefit Alone Cannot Cancel Section 12AB Registration: ITAT Delhi
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.
