#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.

Order passed u/s. 263 without considering submissions is non-speaking order

Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai

ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A

ITAT Remands Crore Expense Disallowance, Citing Failure to Examine Documentary Evidence

ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name

ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits

Form 15CB Filed, TDS Deposited & DTAA Followed – ITAT Deletes 201(1)/201(1A) Demand as No Default Exists

AO Accepted Agri Income in Next Year but Denied in Earlier Year Without Logic – ITAT Deletes Addition as CIT(A) Adopted “Whims & Fancies”!

Revision u/s 263 Invalid: AO Asked Questions, Assessee Answered, Matter Closed!- ITAT Chandigarh to PCIT- Depth of Enquiry is AO’s Domain, Not Yours

ITAT Ahmedabad Restores ₹14.39 Cr Addition Case for Fresh Assessment

Deduction u/s. 54F not confined to registered sale deed or possession

Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money

ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds

When no addition on reopening issue, entire 147 proceeding falls JAO had no jurisdiction post-Faceless Scheme
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.
