#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.

Addition towards undisclosed income purely based on post-dated cheques not sustained: ITAT Delhi

Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC

Reopening of assessment based on mere change of opinion unsustainable: ITAT Delhi

Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi

Adhoc addition based on guess-work and surmises untenable: ITAT Delhi

No levy of penalty on estimated addition on ad hoc disallowance of expenses: ITAT Delhi

ITAT allows Section 54F exemption against LTCG on Share based on Intrinsic Value

Calcutta HC Dismisses Appeal on Section 153 Assessment Dispute

ITAT Remands Matter After CIT(A) Issues Ex-Parte Decision on Cash Credits

ITAT Deletes Section 69A Addition After AO Accepts Property Sale

PCIT’s Section 263 Revision Unjustified Without Proving Error & loss to revenue

No Addition u/s 56(2)(viib) as Rule 11UA Permits 10% Tolerance on Issue Price vs FMV

Section 154 not invocable for Rectification of Debatable Issues: ITAT Delhi

Attachment of Cash Credit or Overdraft untenable as bank doesn’t become a debtor: Himachal Pradesh 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.
