What is Khatau Junkar Ltd. v. K S Pathania authority for?

A claim made by an assessee which requires further inquiry cannot be disallowed under section 143(1)(a)(iii) without giving the assessee an opportunity to be heard and submit supporting proof. The phrase 'prima facie inadmissible' means the claim is not admissible on the face of it and does not require further inquiry for disallowance.

How many judgments cite Khatau Junkar Ltd. v. K S Pathania?

103 judgments on BharatTax cite Khatau Junkar Ltd. v. K S Pathania (196 ITR 55), spanning 2017 to 2025.

Which sections of the Income Tax Act does Khatau Junkar Ltd. v. K S Pathania come up under?

It is most often cited in judgments turning on Section 143(1), Section 154, Section 143(1)(a), Section 11(1)(a), Section 139(1), Section 143(2)(a).

Khatau Junkar Ltd. v. K S Pathania (196 ITR 55)

Aviaxpert Pvt. Ltd., New Delhi vs. ITO Ward 3(1), New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 87/DEL/2024[2017-18]Status: DisposedITAT Delhi09 Aug 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.87/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Avia Xpert Pvt. Ltd. Ito, E-178, East Of Kailash, Vs. Ward 3(1), New Delhi. C.R. Building, I.P. Estate, New Delhi. Pan No. Aaica7960L अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143(1)Section 154Section 154(3)Section 36(1)(va)

…82 ITR 50 (SC)] 2. CIT Vs. Hero Cycles (P) Ltd. [(1997) 228 ITR 463 (SC)] 3. CIT Vs. Krishak Bharati Co-opeative Ltd. [(2004) 266 ITR 208 (Del)(HC)] 4. Bajaj Auto Finance Ltd. vs. CIT [(2018) 404 ITR 564 (Bom) (HC)] 5. Khatau Junkar Ltd. vs. DCIT [(1992) 196 ITR 55 (Bom) (HC)]. 7. Ld. Counsel for the assessee also placed reliance on the decision of the Madhya Pradesh High Court in the case of CIT Vs. Mahavir Drilling Company (273 ITR 201) for the proposition that when there are divergent views of High Courts existing on the date of grant of relief to the assessee, Assessing Officer is not justified in 5…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 109/PUN/2024[2021-22]Status: DisposedITAT Pune07 Jun 2024AY 2021-22

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]

Section 154Section 250Section 80Section 80I

…sertion that, the impugned addition by way of prima-facie adjustment in terms of section 143(1)(a)(iv) of the Act is impermissible in law finds negated by the decision of Hon’ble Jurisdictional Bombay High Court rendered in ‘Khatau Junkar Ltd. Vs DCIT’ [1992, 196 ITR 55 (Bom)], wherein their Hon'ble Lordships have held that, the prima-facie adjustment u/s 143(1) is permissible where on the face of the return and the documents/accounts accompanying it, the claim is found inadmissible. 15. In relation to ITA No. 109/PUN/2024 in addition to former two contentions the appellant additionally contented that, the claim…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 108/PUN/2024[2019-20]Status: DisposedITAT Pune07 Jun 2024AY 2019-20

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]

Section 154Section 250Section 80Section 80I

…sertion that, the impugned addition by way of prima-facie adjustment in terms of section 143(1)(a)(iv) of the Act is impermissible in law finds negated by the decision of Hon’ble Jurisdictional Bombay High Court rendered in ‘Khatau Junkar Ltd. Vs DCIT’ [1992, 196 ITR 55 (Bom)], wherein their Hon'ble Lordships have held that, the prima-facie adjustment u/s 143(1) is permissible where on the face of the return and the documents/accounts accompanying it, the claim is found inadmissible. 15. In relation to ITA No. 109/PUN/2024 in addition to former two contentions the appellant additionally contented that, the claim…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune.

ITA 107/PUN/2024[2018-19]Status: DisposedITAT Pune07 Jun 2024AY 2018-19

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]

Section 154Section 250Section 80Section 80I

…sertion that, the impugned addition by way of prima-facie adjustment in terms of section 143(1)(a)(iv) of the Act is impermissible in law finds negated by the decision of Hon’ble Jurisdictional Bombay High Court rendered in ‘Khatau Junkar Ltd. Vs DCIT’ [1992, 196 ITR 55 (Bom)], wherein their Hon'ble Lordships have held that, the prima-facie adjustment u/s 143(1) is permissible where on the face of the return and the documents/accounts accompanying it, the claim is found inadmissible. 15. In relation to ITA No. 109/PUN/2024 in addition to former two contentions the appellant additionally contented that, the claim…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Circle-2, Pune

ITA 103/PUN/2024[2019-20]Status: DisposedITAT Pune07 Jun 2024AY 2019-20

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]

Section 154Section 250Section 80Section 80I

…sertion that, the impugned addition by way of prima-facie adjustment in terms of section 143(1)(a)(iv) of the Act is impermissible in law finds negated by the decision of Hon’ble Jurisdictional Bombay High Court rendered in ‘Khatau Junkar Ltd. Vs DCIT’ [1992, 196 ITR 55 (Bom)], wherein their Hon'ble Lordships have held that, the prima-facie adjustment u/s 143(1) is permissible where on the face of the return and the documents/accounts accompanying it, the claim is found inadmissible. 15. In relation to ITA No. 109/PUN/2024 in addition to former two contentions the appellant additionally contented that, the claim…

New Balance It Services India Pvt. Ltd., Pune vs. Income Tax Officer(1)- Circle 2, Punepune, Pune

ITA 246/PUN/2024[2022-23]Status: DisposedITAT Pune05 Jun 2024AY 2022-23

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 0245 & 0246/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance It Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. Pan : Aaccn5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Rajendra Agiwal [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date Of Pronouncement : 05/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Twin Appeals Are Instituted U/S 253(1)(Aa) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Respective First Appellate Orders Dt. 19/12/2023 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appels [‘Cit(A)’] For The Assessment Years 2020-21 & 2022-23 [‘Ay’] Which In Turn Arisen Out Of Separate Orders Of Intimation Passed U/S 143(1) Of The Act.

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 139(1)Section 143(1)Section 143(1)(a)Section 145Section 145(2)Section 250Section 253(1)(aa)Section 28

…sertion that, the impugned addition by way of prima-facie adjustment in terms of section 143(1)(a)(iv) of the Act is impermissible in law finds negated by the decision of Hon’ble Jurisdictional Bombay High Court rendered in ‘Khatau Junkar Ltd. Vs DCIT’ [1992, 196 ITR 55 (Bom)], wherein their Hon'ble Lordships have held that, the prima-facie adjustment u/s 143(1) is permissible where on the face of the return and the documents/accounts accompanying it, the claim is found inadmissible. Going a step further in ‘Rohan Korgaonkar Vs DCIT’ [2024, 159 taxmann.com 321] their Hon’ble lordships have recently held that, onc…

New Balance It Services India Pvt. Ltd., Pune vs. Income Tax Officer(1)- Circle 2, Pune

ITA 245/PUN/2024[2021-22]Status: DisposedITAT Pune05 Jun 2024AY 2021-22

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 0245 & 0246/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance It Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. Pan : Aaccn5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Rajendra Agiwal [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date Of Pronouncement : 05/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Twin Appeals Are Instituted U/S 253(1)(Aa) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Respective First Appellate Orders Dt. 19/12/2023 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appels [‘Cit(A)’] For The Assessment Years 2020-21 & 2022-23 [‘Ay’] Which In Turn Arisen Out Of Separate Orders Of Intimation Passed U/S 143(1) Of The Act.

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 139(1)Section 143(1)Section 143(1)(a)Section 145Section 145(2)Section 250Section 253(1)(aa)Section 28

…sertion that, the impugned addition by way of prima-facie adjustment in terms of section 143(1)(a)(iv) of the Act is impermissible in law finds negated by the decision of Hon’ble Jurisdictional Bombay High Court rendered in ‘Khatau Junkar Ltd. Vs DCIT’ [1992, 196 ITR 55 (Bom)], wherein their Hon'ble Lordships have held that, the prima-facie adjustment u/s 143(1) is permissible where on the face of the return and the documents/accounts accompanying it, the claim is found inadmissible. Going a step further in ‘Rohan Korgaonkar Vs DCIT’ [2024, 159 taxmann.com 321] their Hon’ble lordships have recently held that, onc…

Shree Goverdhan Nathji Haveli Trust, Bengaluru vs. Income Tax Officer, Exemptions-Ward-3, Bengaluru

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1088/BANG/2023[2016-17]Status: DisposedITAT Bangalore31 Jan 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Shree Goverdhan The Income Tax Nathji Haveli Trust, Officer, No. 15, Nehrunagar, Exemptions, Seshadripuram, Ward – 3, Bangalore – 560 020. Bangalore. Vs. Pan: Aacts7617M Appellant Respondent

For Appellant: Shri Ravi Shankar, Advocate

Section 11

…as held in case of Bank of America v DCIT reported in 200 ITR 739. 3.3 He submitted that any deduction claimed is to be made inadmissible on the face of the return based on the documents accompanying it as held in case of Khatau Junker v Pathania reported in 196 ITR 55, and CIT v Sitaram Textiles reported in 248 ITR 139. It was further submitted that a debatable issue cannot be decided under section 143(1)(a) as held in case of Coates v DCIT reported in 214 ITR 498, CIT v Shikhar Chand Jain reported in 263 ITR 221 and CIT v Manubhai M Patel reported in 296 ITR 143. He thus submitted that the scope of section 143…

M/S. Jai Enterprises, Raipur vs. Assistant Director of Income Tax, CPC, Bangaluru

In the result the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…share of contributions towards labour welfare funds i.e ESI & EPF by the assessee-employer, as the income of the assessee. My said view is supported by the judgment of the Hon’ble High Court of Bombay in the case of Khatau Junkar Ltd. vs. K.S Pathania (1992) 196 ITR 157 (Bom). It was observed by the Hon’ble High Court that where a claim has been made which requires further inquiry, it cannot be disallowed without hearing the parties and/or giving the party an opportunity to submit proof of its claim. It was further observed that in absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues ca…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 302/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 PAN : AANPD6067H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Padma Dhurway, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…share of contributions towards labour welfare funds i.e ESI & EPF by the assessee-employer, as the income of the assessee. My said view is supported by the judgment of the Hon’ble High Court of Bombay in the case of Khatau Junkar Ltd. vs. K.S Pathania (1992) 196 ITR 157 (Bom). It was observed by the Hon’ble High Court that where a claim has been made which requires further inquiry, it cannot be disallowed without hearing the parties and/or giving the party an opportunity to submit proof of its claim. It was further observed that in absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues ca…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…share of contributions towards labour welfare funds i.e ESI & EPF by the assessee-employer, as the income of the assessee. My said view is supported by the judgment of the Hon’ble High Court of Bombay in the case of Khatau Junkar Ltd. vs. K.S Pathania (1992) 196 ITR 157 (Bom). It was observed by the Hon’ble High Court that where a claim has been made which requires further inquiry, it cannot be disallowed without hearing the parties and/or giving the party an opportunity to submit proof of its claim. It was further observed that in absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues ca…