#section 143(3)
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Mumbai ITAT Cancels Section 271(1)(c) Penalty for Mere Change in Head of Income

ITAT Delhi Deletes ₹11.89 Crore Bogus Purchase Additions, Citing Toll Records

‘On-Money’ Not an “Asset” for Extended 10-Year Search Assessment: Mumbai ITAT

AE Can Be Tested Party for RPM Benchmarking in Merchant Trading: ITAT Delhi

Reopening on Issues Examined in Original Scrutiny Is Change of Opinion: Gujarat HC

Sun Pharma’s ₹263.69 Crore LLP Capital Loss Claim Remanded for Valuation: ITAT Ahmedabad

Mechanical Section 153D Approval Without Application of Mind Invalidates Assessment: ITAT Delhi

Reassessment Based on Unamended Partnership Deed & Audit Objection Quashed: Gujarat HC

Ad Hoc Additions Without Specific Unaccounted Expenditure Unsustainable: ITAT Mumbai

ITAT Mumbai Allows Depreciation on Entire ₹268 Cr IPL Franchise Cost

Reassessment on Already Scrutinised Transaction Is Change of Opinion: Gujarat HC

ITAT Mumbai Deletes Notional Rent on Unsold Flats Held as Stock-in-Trade

ITAT Mumbai Rejects Section 68 Addition Based on Mere Suspicion & Investigation Report

ITAT Mumbai Quashes PCIT Order Seeking Fresh Verification of Joint Venture Funds
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.
