#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.

No Section 68 addition for Share Capital Not Received During the Year

CIT(A) Must Provide Adequate Opportunity to AO Before Deleting Additions

Grounds Not Raised Before CIT(A): ITAT Cochin Dismisses Appeal on Gratuity

ITAT Deletes ₹1.82 Cr Bogus Creditors Addition, Upholds CIT(A) Deletion

AO Cannot Act as Appellate Authority to Review CIT(A) Order: Delhi HC

Section 11 exemption Denial for charging fees: ITAT Remands case to AO

Capital Gain Exemption Documents Submitted at Tribunal Stage: ITAT Orders Fresh Assessment

CSR contribution to Mukhyamantri Shree Swachchta Nidhi Gujarat eligible for 80G deduction

Notice proposing penalty u/s. 271(1)(c) without specifying limb is bad-in-law

No reassessment proceedings as the limitation period u/s 149 was expired

Section 143(1)(a) Adjustments on Debatable PF/ESI Issues Pre-Checkmate Services Judgment

Bombay HC Remands Assessment After Income Tax Dept Admits Denying Hearing

ITAT Dismisses Appeal as Taxpyer Opts for Vivad Se Vishwas Scheme

Penalty Unsustainable Once Quantum Assessments Quashed: ITAT Delhi
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.
