#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.

Reopening of assessment quashed as based on change of opinion: Bombay HC

Denial of exemption u/s. 11 for delay in filing Form 10B not justifiable: ITAT Delhi

Matter restored to CIT(A) as personal hearing notice was sent via email inspite of specifically opting out

No addition towards share premium as necessary evidence furnished: ITAT Delhi

Disallowance u/s. 40(a)(ia) set aside as TDS not deductible on supply of foods packets: ITAT Jaipur

Reopening quashed as information in notice is ambiguous and fails to establish live link with evidence

Reassessment u/s. 148 untenable as mandatory requirement of 149(1)(b) not complied

Reassessment proceedings u/s. 148 in absence of any new material not permissible: Bombay HC

Reopening u/s. 148 beyond 4 years quashed as material facts fully & truly disclosed: ITAT Raipur

Reassessment order set aside as passed without disposal of objections: Karnataka HC

Addition not sustained as source of funds for purchasing crypto currency explained

Different floors of same house cannot be considered as multiple house for 54F deduction

Claiming deduction u/s. 80IA not necessary for invocation of section 92BA: ITAT Hyderabad

Cash credit addition not sustained as re-payment of loans in subsequent year accepted
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.
