#section 143(3)
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Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur

Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable

No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur

Failure to participate in appellate proceeding due to justifiable reasons: Matter restored

Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable

Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi

CIT(A) cannot vacate addition based on additional evidence without confronting AO

Sec. 115BBE special rates not applied to income surrendered during survey

Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice

Income Tax Section 263 Order Cannot Be Construed as Closed Remand: Kerala HC

Section 44AD Applies to Retail Business; Gross Deposits Taxable at 8% as Net Profit

No Section 271(1)(c) Penalty for Income Estimation: ITAT Ahmedabad

TDS not deductible as no work performed by JV: ITAT Mumbai

Addition merely based on loose paper and documents not sustainable
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.
