#section 143(3)
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Section 263 Limitation Runs from Original Assessment for Unrelated Reassessment Issues: Delhi HC

ITAT Deletes Section 69A Addition on Explained Demonetisation Cash Deposits

ITAT Deletes Demonetisation Cash Deposit Addition Based on Widow’s Lifelong Savings

DVO Reference Mandatory for Section 56(2)(x) Stamp Duty Value Dispute: Mumbai ITAT

No Reassessment on Change of Opinion After Section 143(3) Scrutiny: Delhi HC

ITAT Quashes Reassessment Under Section 147 for Change of Opinion on Share Premium

Reassessment Quashed for Not Passing Speaking Order on Objections: Mumbai ITAT

Section 263 Valid for Wrong Section Applied to Bogus Purchases: ITAT Mumbai

Pnding SC SLP Alone Cannot Justify Section 263 Revision: ITAT Mumbai

Section 68 Addition Deleted on Property Advance Received & Refunded Through Banking Channels: ITAT Mumbai

Books Cannot Be Rejected Solely for Non-Maintenance of Qualitative Stock Records: Mumbai ITAT

ITAT Delhi Deletes Prior Period Expenditure Disallowance, Quashes Reassessment

No Section 69A Addition Without Incriminating Material in Section 153C Case: Delhi ITAT

Delhi ITAT Quashes Assessment Over Invalid Section 143(2) Notice
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.
