#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.

Section 69A not invocable when cash is sourced out of recorded sales: ITAT Chennai

Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT Pune

ITAT allows Section 54B Exemption: Partial Agricultural Use Sufficient

Income Tax dues prior to resolution plan’s approval date are extinguished: ITAT Delhi

Gujarat HC quashes Reopening of Income Tax Assessment on Change of Opinion

Department Cannot Deny Exemption Over Missing Section 12A Certificate

ITAT Invalidates Reopening Based on Unverified Investigation Wing Info on Bogus Commodity Profits

Profit Enhancement After Book Rejection Must Be Fair & Backed by Evidence: ITAT Delhi

Past Savings Justify Cash Deposits During Demonetization: ITAT Lucknow

Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata

Penalty Imposed by CIT(A) Without SCN from AO Held Infructuous by ITAT Mumbai

ITAT Nagpur Directs Fresh Assessment: Assessee’s Gain Shouldn’t Come from AO’s Error

Interest from Banks Classified as Income from Other Sources, Relief Granted u/s 57: ITAT Bangalore

ITAT Pune Quashes Income Tax Penalty for Non-Compliance During COVID-19
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.
