#section 143(3)
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Independent enquiry u/s. 23(1)(a) can be made by AO to determine annual value u/s. 22

Reopening notice beyond four years cannot be sustained without non-disclosure

ITAT Condones 332-Day Appeal Delay for Senior Citizen

FMV as on 01-04-1981 must be based on registered valuer’s report

Bogus purchases addition directed due to non-response to notices u/s. 133(6) and summons u/s. 131

Book profits u/s. 115JB not to be increased by adding disallowance u/s. 14A

De novo adjudication granted in matter of taxability of industrial promotion subsidy

ITAT Ahmedabad Remands Case on Bogus Purchases for ITC Verification

Passing of assessment order without DIN is invalid: ITAT Hyderabad

Revision u/s 263 upheld as AO failed to make necessary enquiries: ITAT Pune

Investments yielding exempt income to be considered while computing disallowance u/s. 14A

CIT(A) cannot convert 271AAB into 271(1)(c)- Penalty on 153A Surrender Invalid

ITAT Quashes Reassessment: Notice Dated in March but Served in April Held Invalid

Section 54F Deduction Allowed if net consideration Utilised by Due Date u/s 139(4)
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.
