Khatau Junkar Ltd. v. K S Pathania

196 ITR 55High Court1992#1063 most cited

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.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Khatau Junkar Ltd. v. K S Pathania · 196 ITR 55 · section 143(1)(a)(iii) · prima facie inadmissible · disallowance without hearing · opportunity to submit proof · assessment procedure

Sections most often in play

Section 143(1)Section 154Section 143(1)(a)Section 11(1)(a)Section 139(1)Section 143(2)(a)Section 80PSection 11

Issues it is cited on

section 44ab(a)section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 186section 243esection 234fsection 10aasection 36(l)(va)section 116section 143(1)(a)

Judgments citing Khatau Junkar Ltd. v. K S Pathania

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 185/RPR/2022[2014-15 (Q-2)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…eaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the pr…

8Th Batalian India Reserve Caf, Rajnandgaon vs. ACIT, CPC, TDS, Ghaziabad

ITA 184/RPR/2022[2014-15 (Q-1)]Status: DisposedITAT Raipur14 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/shri Hardik Chordia & Pratik Sadrani, CAs
Section 154Section 200ASection 234E

…eaning thereby that the claim must constitute an error on the part of the assessee which is apparent on the face of the record. 2. The deduction claimed must be inadmissible on the face of the return and the documents accompanying it (Khatau Junker v Pathania 196 ITR 55, CIT v Sitaram Textiles 248 ITR 139). A debatable issue cannot be decided by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the pr…

Deputy Commissioner of Income Tax, Circle-8, Pune vs. Neelima Pankaj Thorat, Pune

In the result, the appeal of the Revenue is allowed and the

ITA 153/PUN/2023[2019-20]Status: DisposedITAT Pune03 Jul 2023AY 2019-20

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.153/Pun/2023 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Circle-8, Vs. Neelima Pankaj Thorat, Pune Flat No.C/1201, The Metropolitan, Pimpri Chinchwad Link Road, Chinchwad, Pune 411 033 Pan : Aegpt 3582C Appellant Respondent

Section 139(1)Section 143(1)(a)Section 250Section 253Section 253(2)Section 36(1)(va)

…aking adjustment u/s.143(1) in respect of Employees share of ESIC and PF deposited beyond the due date under the respective Acts. He relied on the judgment of Hon’ble Bombay High Court in Khatau Junkar Ltd. and Another Vs. K.S. Pathania and Another (1992) 196 ITR 55 (Bom.). His reliance was more focused on para 53 of the judgment which deals with the calculation of book profits for the relevant accounting year. This judgment lays down that “In the guise of adjustment, the Income- tax Officer cannot reject the profit and loss account filed by the company nor can he change the basis of allocation of various a…

Satpal Singh Sandhu, Raipur vs. Deputy Commissioner of Income Tax, Circle-1(1), Raipur

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

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…es 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 cae 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…

Ocean Exim India Private Ltd, Jaipur vs. ITO Ward 1(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)
Section 139(1)Section 143(1)Section 143(1)(A)Section 143(1)(a)Section 154Section 2Section 36(1)(va)Section 43B

…, the entire 143(1) proceedings is invalid in the bench ITAT decision in Maskat Technologies Pvt Ltd decision in ITA 1540/De1/2020 order dated 30.06.2021. Further, relied the judicial pronouncement on limited & restricted scope of sec 143(1):Bombay high court 196 ITR 55; Calcutta High court 228 CTR 72) d) Thus on the above ground the A/R submits that if adjustment on account of employee contribution disallowance is made in intimation u/s 143(1) then same is bad in law and facts in light of above jurisprudence. b) Your honour, kindly notice in this factual backdrop that the legislature has not only incorporated n…

Tata Digital Private Limited, Mumbai vs. DCIT- 1(3)(1), Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2334/MUM/2022[2020-21]Status: DisposedITAT Mumbai29 Dec 2022AY 2020-21

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2020-21 Tata Digital Private Limited, Central Processing Centre/The Army & Navy Building 148, M G Deputy Commissioner Of Income Road, Opposite Kala Ghoda Fort Vs. Tax 1(3)(1), Mumbai, Mumbai. Mumbai City-400 001 Pan No. Aahct 2205 N Appellant Respondent : Assessee By Mr. Sukhsagar Syal, Ar Revenue By : Mr. Ashish Heliwal, Dr : Date Of Hearing 14/11/2022 : Date Of Pronouncement 29/12/2022

For Respondent: Assessee by Mr. Sukhsagar Syal, AR
Section 143(1)Section 71

…5 ITD 6791 (Ahmedabad Tribunal) Arham Pumps [(2022) 195 ITD 6791 (Ahmedabad Tribunal)  Khatau Junkar Ltd. & Anr. v. K.S. Pthania, DCIT & Anr. Khatau Junkar Ltd. & Anr. v. K.S. Pthania, DCIT & Anr. Khatau Junkar Ltd. & Anr. v. K.S. Pthania, DCIT & Anr. (1992) 196 ITR 55 (Bom HC) (1992) 196 ITR 55 (Bom HC)  ACIT v. Som Distilleries & Breweries Limited (ITA No. ACIT v. Som Distilleries & Breweries Limited (ITA No. ACIT v. Som Distilleries & Breweries Limited (ITA No. 248/Ind/2012 dated 13 July 2017). 248/Ind/2012 dated 13 July 2017). 4.1 The relevant extract of first provision to section 143 (1) is The relevant ex…

M/S. Garuda Security Services, Bangalore vs. ITO, Ward-5(2)(1), Bangalore

In the result, the appeals filed by the assessee are dismissed

ITA 1052/BANG/2022[2019-20]Status: DisposedITAT Bangalore15 Dec 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1051 & 1052/Bang/2022 Assessment Year: 2018-19 & 2019-20

For Appellant: Shri Raghavendra Chakravarthy, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R
Section 143(1)Section 154Section 36Section 36(1)(va)

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon‟ble jurisdictional High Court, in the case of Khatau Junkar Ltd Vs K S Pathania [(1992) 196 ITR 55 (Bom)]the scope of prima facie disallowance under section 143(1)is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon‟ble jurisdictional High Court- as i…

M/S. Garuda Security Services, Bangalore vs. ITO, Ward-5(2)(1), Bangalore

In the result, the appeals filed by the assessee are dismissed

ITA 1051/BANG/2022[2018-19]Status: DisposedITAT Bangalore15 Dec 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1051 & 1052/Bang/2022 Assessment Year: 2018-19 & 2019-20

For Appellant: Shri Raghavendra Chakravarthy, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R
Section 143(1)Section 154Section 36Section 36(1)(va)

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon‟ble jurisdictional High Court, in the case of Khatau Junkar Ltd Vs K S Pathania [(1992) 196 ITR 55 (Bom)]the scope of prima facie disallowance under section 143(1)is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon‟ble jurisdictional High Court- as i…

Rajiv Gandhi University of Health Sciences, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee in ITA No

ITA 584/BANG/2022[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Mrs. Suman Lunkar, CAFor Respondent: Smt. S. Praveena, CIT DR
Section 10Section 10(23)(C)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 154Section 234B

…ect claim that is apparent from any information in the return. The scope of permissible adjustments under section 143(1)(a) for the relevant year is much narrower. 4.3 Hon’ble Bombay High Court in case of Khatau Junkar Ltd. v. K.S. Pathania reported in (1992) 196 ITR 157 , has observed 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 in support of its claim. In the absence of section 143(1)(a) being read in the above manner i.e. debatable issues cannot be adjusted by way of intimation under…

Rajiv Gandhi University of Health Sciences, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee in ITA No

ITA 563/BANG/2022[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Mrs. Suman Lunkar, CAFor Respondent: Smt. S. Praveena, CIT DR
Section 10Section 10(23)(C)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 154Section 234B

…ect claim that is apparent from any information in the return. The scope of permissible adjustments under section 143(1)(a) for the relevant year is much narrower. 4.3 Hon’ble Bombay High Court in case of Khatau Junkar Ltd. v. K.S. Pathania reported in (1992) 196 ITR 157 , has observed 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 in support of its claim. In the absence of section 143(1)(a) being read in the above manner i.e. debatable issues cannot be adjusted by way of intimation under…

Waterfield Technologies Pvt. Ltd., Mumbai vs. NFAC, Delhi

In the result, all the appeals are allowed in the terms indicated above

ITA 2102/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Sept 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 44A

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of KhatauJunkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…

M/S. Ani Integrated Services Limited, Thane vs. DCIT, CC- 15 (1)(1), Mumbai

In the result, the appeals are allowed in the terms indicated above

ITA 2067/MUM/2022[2020-21]Status: DisposedITAT Mumbai28 Sept 2022AY 2020-21
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…ssessee is aggrieved and is in appeal before us. 3 Learnedcounsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon‟ble jurisdictional High Court, in the case of KhatauJunkar Ltd Vs K S Pathania [(1992) 196 ITR 55 (Bom)]the scope of prima facie disallowance under section 143(1)is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon‟ble jurisdictional High Court- as i…

Forbes Facility Services Pvt. Ltd., Mumbai vs. Addl/Jt/Dy/ACIT, NFAC, Circle 6 (1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 2051/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Sept 2022AY 2019-20
Section 143(1)Section 36(1)(va)Section 44A

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of KhatauJunkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…

Delicacies & More, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

ITA 1996/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Sept 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 44A

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of KhatauJunkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…

Dy Commissioner of Income Tax-13(3)(2), Mumbai vs. Team Hr Gsa Private Ltd., Mumbai

In the result, this appeal is dismissed in the terms indicated above

ITA 1918/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Sept 2022AY 2019-20
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of KhatauJunkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…

Jasbir Singh Kaberwal, Mumbai vs. ADIT, CPC, Bengluru

In the result, this appeal is allowed

ITA 1788/MUM/2021[2019-20]Status: HeardITAT Mumbai30 Aug 2022AY 2019-20
Section 139(1)Section 143Section 143(1)Section 36(1)(va)Section 44A

…essee is aggrieved and is in appeal before us. 3 Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon‟ble jurisdictional High Court, in the case of Khatau Junkar Ltd Vs K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon‟ble jurisdictional High Court- as…

Jasbir Singh Kaberwal, Mumbai vs. ADIT CPC, Bengluru

In the result, this appeal is allowed

ITA 1787/MUM/2021[2019-20]Status: HeardITAT Mumbai30 Aug 2022AY 2019-20
Section 139(1)Section 143Section 143(1)Section 2(24)Section 36(1)(va)Section 44A

…essee is aggrieved and is in appeal before us. 3 Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon‟ble jurisdictional High Court, in the case of Khatau Junkar Ltd Vs K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon‟ble jurisdictional High Court- as…

Duck Creek Technologies India LLP, Mumbai vs. ACIT- Circle 26 (1), Mumbai

In the result, the appeal is allowed

ITA 1898/MUM/2021[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19
Section 139(1)Section 143(1)Section 234CSection 36(1)(va)Section 43BSection 44A

…ssee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of KhatauJunkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

ITA 1639/MUM/2022[2019-20]Status: HeardITAT Mumbai24 Aug 2022AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

…see is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of Khatau Junkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

ITA 1638/MUM/2022[2018-19]Status: HeardITAT Mumbai24 Aug 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

…see is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of Khatau Junkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom)] the scope of prima facie disallowance under section 143(1) is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble jurisdictional High Court- as…