#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.

Computer-Aided Scrutiny Notice Without Prescribed Format is Invalid: ITAT Kolkata

CIT(A) Has No Power to Remand in 201 Proceedings -SECL’s Multi-Crore TDS Dispute Sent Back

CPC Exceeded Powers: Section 143(1) Adjustment on Insurance Policy Quashed

Section 153A Additions Made Without Incriminating Material are Invalid: ITAT Delhi

ITAT Deletes Bogus Purchase Addition as assessee submitted adequate evidence

Section 271(1)(c) Penalty Not Sustainable on Estimated Income Additions: Bombay HC

Unregistered Sale Agreement with Spouse Not Enough for 54F Claim: ITAT Hyderabad

Reassessment Beyond Four Years Invalid Without New Evidence: ITAT Chennai

ITAT Chennai Allows ₹16.84 Lakh Bad Debt Claim from Employee Fraud

ITAT Chennai Allows Fresh Evidence to Challenge ₹3.79 Crore Addition u/s 68

ITAT upholds 50% HRA Disallowance due to joint tenancy with brother, Deletes Investment & Gift Additions

Calcutta HC Directs Expedited Disposal of ITAT Restoration Application

EDC Payments to HUDA Not Liable for Section 194A TDS: ITAT Delhi

ITAT Bangalore Keeps Contract Farming Issue Alive Pending SC Verdict
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.
