#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.

Reopening of assessment beyond period stipulated u/s. 149(1) not permissible: Delhi HC

Deduction u/s. 80P(2)(d) allowable towards interest from deposits with co-op banks

Disallowance of deduction u/s. 54F merely due to delay in completion of construction not justifiable

Issuance of notice mandatory before an adverse conclusion arrived in assessment order: Madras HC

Ex-parte order set aside as non-production of documents before lower authorities duly explained

ITAT Delhi remands Matter as CIT(A) Failed to Examine Section 148 Jurisdiction Validity

Interest from co-operative bank eligible for deduction u/s. 80P(2)(d): ITAT Kolkata

CIT(A) Order Without Merits-Based Reasoning Violates Section 250(6)

Ex-parte order set aside and cost imposed on assessee for non-compliance and procedural delay

Notice issued u/s. 148 after period of six years for AY 2015-16 is barred by limitation: ITAT Mumbai

HC couldn’t indulge in factual examination of dispute u/s 68 as it was beyond scope of appeal u/s 260A

Reassessment was valid as Section 147 And 153C could be applied interchangeably

Addition towards undisclosed receipts not sustainable since amount reconciled: ITAT Ahmedabad

Exemption u/s. 54F admissible in respect of only one residential property: Delhi HC
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.
