#section 143(3)
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DTAA Benefit Available on LTCG from Sale of Indian Entity Shares with Valid TRC

No Reassessment Without Reasoning to Support Income Escape Claim

ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice

Section 292BB not applies in cases where mandatory notice was not issued

Section 143(3)/147 Assessment invalid Without Valid Section 143(2) Notice

Invocation of section 263 for delayed payment of employees’ contribution to PF/ESIC sustained: ITAT Ahmedabad

Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad

Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: ITAT Ahmedabad

Matter remaded as lower authorities failed to apply CBDT Instructions regarding cash deposits during demonetization

Actual written off of bad and doubtful debts not hit by clause (i) of explanation to section 115JB

ITAT Delhi Restores Appeal as CIT(A) failed to address Adjournments requests

ITAT Remands Ganpat Trust’s Form 10B Filing Delay Case

Penalty u/s. 270A cannot be levied in absence of under reporting of income: ITAT Delhi

Reassessment proceedings quashed as sanction granted u/s. 151 in a mechanical manner: Bombay 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.
