#section 143(3)
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Delay of 611 days condoned as assessee being layperson has limited familiarity with e-portal system

Income Tax Appeal u/s 260A Dismissed for Lack of Perversity in Tribunal’s Finding: Allahabad HC

Jurisdiction u/s. 153C impermissible as satisfaction of seized material belonging to assessee not fulfilled

Cost imposed as order issued u/s. 143(3) wrongly challenged assuming it as draft assessment order u/s. 144C

Protective addition deleted as income already included and tax paid by assessee’s wife: ITAT Delhi

Gross receipts calculation for section 44AD includes duty drawback: ITAT Kolkata

Addition u/s. 68 not sustained as cash deposited out of business receipts: ITAT Mumbai

Assessment of other incomes not forming part of reasons for reassessment untenable: Delhi HC

No Section 271B Penalty for Technical Breach Without Malafide Intent

Assessment restored back with direction to await pending decision before High Court: ITAT Chennai

Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars

Addition u/s. 68 deleted in absence of any adverse incriminating material: ITAT Delhi

Section 271(1)(c) Penalty Quashed: Omnibus Notice Without Specific Charge Invalid

Rate increase u/s. 115BBE from 30% to 60% effective only from 01.04.2017: Madras 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.
