#section 143(3)
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ITAT Kolkata Quashes Reassessment as ACIT Lacked Pecuniary Jurisdiction

Gujarat HC Upholds Deletion of Addition as AO Failed to Verify Form 26AS Difference

ITAT Deletes Transfer Pricing Adjustment as TPO Used Ad Hoc Method Instead of Section 92C

ITAT Restores Appeal as CIT(A) Failed to Examine Claim That Bank Account Did Not Belong to Assessee

ITAT Quashes Section 153C Assessment as Satisfaction Note Lacked Mandatory Finding

ITAT Condoned 1,639-Day Delay as COVID Period & Counsel’s Error Explained Default

ITAT Delhi Sets Aside Share Capital Addition a Further Verification Was Required

ITAT Ahmedabad Quashes Addition as AO Exceeded Limited Scrutiny Scope

ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO

ITAT Quashes Assessment as Jurisdictional AO Never Issued Section 143(2) Notice

ITAT Quashes Assessment as E-Proceedings Order Was Signed Manually Instead of Digitally

Assessment Held Time-Barred as AO Failed to Comply with Mandatory DRP Timeline

ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C Limitation

Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
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.
