#section 143(3)
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ITAT Quashes Reassessment: Reasons Based Solely on ADIT Information Invalid Under Sections 147/148

Casio’s Income Tax Appeal Lingers 12 Years: Delhi HC Directs Swift Resolution

ITAT allows section 10(23C)(iiiab) exemption despite Counsel’s Error

Denial of exemption u/s. 11 & 12 set aside as loan borrowed at higher rate solely for benefit of society

Rejection of excess DDT Refund Under India-Mauritius Treaty quashed & matter remanded back

If Applicability of Section 115JB is Debatable, then Rectification Beyond Section 154 Scope

Goodwill created upon amalgamation is intangible asset eligible for Section 32 depreciation

No Penalty u/s 273B for Cash Loan Repayment on Lender’s Request to curb Interest Escalation

Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion

Addition u/s 153A for completed assessments couldn’t be made without incriminating material

Appeal filed within extended time as per Circular 20/2016 cannot be dismissed on ground of delay

ITAT Allows Appeal Citing No Change in Facts from Previous Years

Reassessment Notice Quashed: No Prime Facie Evidence of Non-Genuine Investment

Reopening quashed as objections raised not disposed of by AO: ITAT Mumbai
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.
