#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.

Search Assessment u/s 143(3) Without Section 148B Approval Invalid: ITAT Chandigarh

Final Assessment Ignoring DRP Directions Void Ab Initio: ITAT Bangalore

Recorded Cash Sales Cannot Be Added u/s 68 Without Rejecting Books: ITAT Agra

ITAT Deletes ₹20.18 Crore TP Adjustment Following Gujarat High Court

AO Cannot Start Reassessment Scrutiny Before Deciding Objections: Bombay HC

Product Replacement Services Merit TNMM Over RPM: Karnataka HC

ITAT Agra Deletes Jewellery Additions but Sustains ₹20 Lakh Cash Addition

Wrong Taxpayer Facts Make Appellate Order Perverse: ITAT Agra

Common Shareholding or Low Income Alone Cannot Establish Bogus Share Capital: ITAT Ahmedabad

BSNL Retirement Exemption Claims Remanded for Scheme Examination: ITAT Rajkot

Directors Proved Source: ITAT Deletes ₹17.46 Crore Section 68 Addition

Examined Claim Cannot Be Revised on Different View: ITAT Chandigarh

Section 270A Penalty Cannot Survive After Quantum Addition Is Deleted: ITAT Mumbai

Section 69A Cannot Apply to Cash Already Recorded in Books: ITAT Jodhpur
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.
