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#section 143(3)

Latest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

6,831 articles
Income TaxChange of Opinion Cannot Justify Reopening Beyond Four Years: Gujarat HC
Income Tax

Change of Opinion Cannot Justify Reopening Beyond Four Years: Gujarat HC

CA Sandeep Kanoi2 months ago
Income TaxSection 263 Revision Cannot Apply Where AO Conducted Specific Enquiry & Accepted Reimbursement: Bombay HC
Income Tax

Section 263 Revision Cannot Apply Where AO Conducted Specific Enquiry & Accepted Reimbursement: Bombay HC

CA Sandeep Kanoi2 months ago
Income TaxITAT Indore Quashes Penalty for Defective Section 274 Notice Without Specific Charge
Income Tax

ITAT Indore Quashes Penalty for Defective Section 274 Notice Without Specific Charge

CA Sandeep Kanoi2 months ago
Income TaxCharitable Trust’s Pre-Operative Costs Cannot Be Carried Forward: ITAT Mumbai
Income Tax

Charitable Trust’s Pre-Operative Costs Cannot Be Carried Forward: ITAT Mumbai

CA Sandeep Kanoi2 months ago
Income TaxNRI Desk Expenses Attract Section 44C; 36(1)(viia) Deduction to Precede It: ITAT Mumbai
Income Tax

NRI Desk Expenses Attract Section 44C; 36(1)(viia) Deduction to Precede It: ITAT Mumbai

CA Sandeep Kanoi2 months ago
Income TaxRoad & Garden Land Has Nil NRV, ITAT Raipur Deletes ₹2.13 Crore Addition
Income Tax

Road & Garden Land Has Nil NRV, ITAT Raipur Deletes ₹2.13 Crore Addition

CA Sandeep Kanoi2 months ago
Income TaxITAT Deletes ₹2.43 Crore Addition, Share Trading Loss Not Taxable Under Section 68
Income Tax

ITAT Deletes ₹2.43 Crore Addition, Share Trading Loss Not Taxable Under Section 68

CA Sandeep Kanoi2 months ago
Income TaxITAT Mumbai Quashes Section 263 Order for Limitation on Original Assessment Issues
Income Tax

ITAT Mumbai Quashes Section 263 Order for Limitation on Original Assessment Issues

CA Sandeep Kanoi2 months ago
Income TaxNo Bar for Bengali Hindu to Form HUF Under Dayabhaga Law: ITAT Deletes Addition
Income Tax

No Bar for Bengali Hindu to Form HUF Under Dayabhaga Law: ITAT Deletes Addition

CA Sandeep Kanoi2 months ago
Income TaxITAT Mumbai Quashes Additions Under Sections 68 and 69C on Sunrise Asian LTCG
Income Tax

ITAT Mumbai Quashes Additions Under Sections 68 and 69C on Sunrise Asian LTCG

CA Sandeep Kanoi2 months ago
Income TaxITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied
Income Tax

ITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied

CA Sandeep Kanoi2 months ago
Income TaxMP HC Rejects Revenue Appeal for Failure to Establish Perversity in ITAT Order
Income Tax

MP HC Rejects Revenue Appeal for Failure to Establish Perversity in ITAT Order

CA Sandeep Kanoi2 months ago
Income TaxITAT Delhi Upholds CUP for Royalty as Consistent with Earlier Rulings
Income Tax

ITAT Delhi Upholds CUP for Royalty as Consistent with Earlier Rulings

CA Sandeep Kanoi2 months ago
Income TaxITAT Chennai Deletes Domestic TP Adjustment Under Section 92BA(i) After Omission
Income Tax

ITAT Chennai Deletes Domestic TP Adjustment Under Section 92BA(i) After Omission

CA Sandeep Kanoi2 months ago

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.