#section 143(3)
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No Section 271E penalty for Violating Section 269SS & 269T Due to Reasonable Cause

Revision u/s. 263 for mere non-production of certificate in Form 3CL not justified

Reopening Invalid If Reopening Grounds were discussed in Original Assessment: Bombay HC

Satyam Case: Telangana HC Orders Exclusion of Fictitious Income

Addition u/s. 68 restricted to 0.30% of total Circular Trading Transaction: ITAT Ahmedabad

Reassessment not Change of Opinion if original assessment not involve any formation of opinion

Section 56(2)(viib) Inapplicable to Holding-Subsidiary Share Issuance: ITAT Delhi

ITAT Pune Allows Section 80P(2)(d) Deduction on Interest from Co-op Banks

Sections 143(1) & 154 Orders Merge into Final Section 143(3) Assessment Order

ITAT Deletes Bogus LTCG addition for Lack of Price Rigging Evidence

ITAT Surat Directs Re-examination of Tax on Gift from HUF

ITAT Cochin Remands Case as CIT(A) refuses to admit Additional Evidence

ITAT Allows Section 80G Deduction for CSR Donations to PM Relief Fund

Revenue cannot discriminate between co-owners involved in same transaction
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.
