#section 143(3)
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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

ITAT Mumbai Mandates DVO Reference in Valuation Disputes

NFAC Erred by Passing Order in Name of Non-Existent Entity; ITAT Directs NFAC to Admit Amended Appeal Post Amalgamation

Addition in unabated assessment deleted in absence of incriminating material found during search

Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC

ITAT Restores Case to CIT(A) After 5 Missed Hearings, Including One During Covid

TPO to determine ALP of royalty payment using TNMM method: ITAT Bangalore

Section 68 Addition based on non-appearance of directors not sustainable: 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.
