#section 143(3)
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ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021

Income Tax Assessment Set Aside as SCN Reply Was Not Properly Considered

ITAT Delhi Excludes TPO Comparables for Functional Dissimilarity

ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years

ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge

MMR Cannot Be Applied Through Rectification as Issue Required Detailed Examination

No Section 270A Penalty as Education Cess Claim Was Based on Prevailing Judicial Precedents

Section 68 Addition Deleted as Assessee Proved Identity, Creditworthiness & Genuineness

Delay in Income Tax Appeal Condoned as Jail Custody Prevented E-Filing

Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata

Reassessment Order Passed Beyond Section 153 Limitation was Time-Barred: Chhattisgarh HC

ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit

ITAT Deletes Section 271D Penalty as AO Did Not Record Satisfaction
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.
