#section 143(3)
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Income Tax
Income Tax
No processing of returns for I-T refund if selected for Scrutiny
Income Tax
Income Tax
Notice u/s 143(2) issued prior to filing of return in response to notice u/s 147 is invalid, even if return is filed late
Income Tax
Income Tax
Scrutiny on the basis of data in Annual Information Return (AIR)
Income Tax
Income Tax
Format of details to submitted during Income Tax Assessment
Income Tax
Income Tax
Omission of notice u/s 143(2) of the Act is not merely a procedural irregularity
Income Tax
Income Tax
Initiation of Reassessment before expiry of time limit for scrutiny assessment is valid
Income Tax
Income Tax
Refund to be granted only if ROI is either processed u/s. 143(1) or assessment is made u/s.143(3)
Income Tax
Income Tax
Extension of time for completion of assessments and reassessments
Income Tax
Income Tax
Section 143(3) assessment order without AO’s signature is Void – ITAT
Income Tax
Income Tax
Section 147 applies both to section 143(1) as well as section 143(3) – No reopening u/s 147 in absence of ‘new material’
Income Tax
Income Tax
When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)
Income Tax
Income Tax
Assessee not entitled to deduction u/s 10A on the foreign exchange fluctuation gain which is derived on external commercial borrowings and not from the export activity of the assessee
Income Tax
Income Tax
If there is lack of enquiry on part of A.O., provisions of section 263 can be applied
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.
