#section 143(3)
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Direction of reopening by appellate authority without any material untenable: Kerala HC

Consequential order passed beyond terms of remand by Commissioner u/s. 263 not justified

Penalty u/s. 271C set aside as penalty order barred by limitation: Delhi HC

Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi

Revision u/s. 263 justified due to lack of inquiry and total non-application of mind by AO

Rejection of Transactional Net Margin Method without reasons is not justifiable: Delhi HC

Contribution to EPF/ESI beyond due date of respective Act duly disallowed: ITAT Jaipur

No Reassessment Without Concrete Evidence on Loan Sources

GST amount do not form part of receipts for computation of income u/s. 44BB: ITAT Mumbai

LTCG on Penny Stocks: Report Not Before AO Can’t Make Order Prejudicial to Revenue

Section 263 Not Invocable if Assessment is Erroneous but Not Prejudicial to Revenue Interests

ITAT Chennai Remands Case to CIT(A) for Fresh Review Over Lack of Application of Mind

ITAT Chennai Remands Case on Bogus Purchase Addition

Orissa HC Dismisses Writ Petition challenging Manual Income Tax Assessment
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.
