DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

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ITA 4609/MUM/2024Status: DisposedITAT Mumbai03 March 2025AY 2022-23Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that adjustments made in a Section 143(1) intimation merge with the subsequent Section 143(3) assessment order, allowing them to be challenged in appeal against the latter. For one assessment year, the deletion of Section 43B additions was set aside and remanded for fresh consideration.

What were the facts?

The Revenue appealed against the CIT(A)'s order which allowed the assessee's appeal against the assessment order. The CIT(A) had deleted additions made under Section 43B and granted credit for additional TDS, which the Revenue contended were adjustments made in a Section 143(1) intimation that was not separately appealed.

What were the issues?

Whether the CIT(A) was justified in entertaining grounds challenging Section 143(1) adjustments in an appeal against a Section 143(3) order, and whether a remand report was necessary for such issues.

Which sections of the Income-tax Act were involved?

Section 43B,Section 143(1),Section 143(3),Section 250,Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध ,आयकर अपीलीय अदधकरण ,म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file.

आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai , 4610 & 4609/Mum/2024 AY 2020-2021, 2021-2022 & 2022-2023

1 Typed/Dictated directly on Sr.PS/PS PC 2 Draft Placed before author Sr.PS/PS 3 Draft proposed & placed JM/AM before the Second Member 4 Draft discussed/approved JM/AM by Second Member 5 Approved Draft comes to Sr.PS/PS the Sr.PS/PS 6 Order pronouncement on Sr.PS/PS 7 File sent to the Bench Sr.PS/PS Clerk 8 Date on which the file goes to the Head clerk 9 Date on which file goes to the AR 10 Date of Dispatch of order

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