“Section 141(1)”

Section References (mined)Section 141Section 141(1)21 judgments

MUZAFFAR NAGAR DEVELOPMENT AUTHORITY,NEW DELHI vs. DCIT EXEMPTION CIRCLE, GHAZIABAD

The appeal of the assessee is allowed

ITA 212/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandramuzaffar Nagar Vs. National Faceless Appeal Development Authority Centre (Nfac) C/O C.S. Anand, Delhi Advocate, 104 Pankaj Tower, 10 Lsc, Savita Vihar, Delhi – 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaalm0437D Appellant .. Respondent

For Appellant: Sh. C.S. Anand, AdvFor Respondent: Sh. Manoj Tiwari, Sr. DR

Section 127Section 12ASection 141(1)Section 142(1)Section 143(2)Section 143(3)

same upon the assessee on 14.09.2015 and then proceeded with the process of assessment by mentioning the issuance of notice under Section 141(1) dated 12.05.2016 followed by further notice dated 15.06.2016 under Section 142(1) of the Act; neither he has mentioned that the initial notice under Section

SHUSHMA VERMA,GHAZIABAD vs. ASSESSING OFFICER WARD 2(2)(3) GHAZIABAD, GHAZIABAD

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

ITA 1334/DEL/2025[2012-13]Status: DisposedITAT Delhi21 Aug 2025AY 2012-13

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2012-13 Sushma Verma Vs. Assessing Officer, 419, Competent House F-14 Ward 2(2)(3) Inner Middle Circle Ghaziabad Connaught Place New Delhi Ghaziabad 110001 Pan No. Aclpv002If (Appellant) (Respondent)

Section 147Section 148Section 151Section 250Section 54F

after recording the reasons and obtaining the prior permission from the Pr. Commissioner of Income Tax. Again notice under section 141(1) of the Act was issued but no reply filed by the assessee. The Assessing Officer completed the assessment after making the addition of Rs. 1

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

Assessing Officer in proceedings u/s 143(3) of the Act, it was natural that the demand raised on the same issue under section 141(1)(a) of the Act is required to be modified. We, therefore, direct the Assessing Officer to give effect to his own order

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

ITA 41/PAT/2025[2020-21]Status: DisposedITAT Patna03 Jun 2025AY 2020-21

Section 142(1)Section 250Section 36(1)(va)

Whether the Income-tax Appellate Tribunal erred in law and in facts in not\nappreciating that jurisdiction under section 141(1)(a) of the IT Act is limited in nature\nand when Different High Courts have taken different view on allowance of deduction\nunder Section 36(1)(va) read with

PRAKASH,NEW DELHI vs. ITO, WARD-43(3), NEW DELHI

The appeal of the assessee is allowed

ITA 212/DEL/2020[2015-16]Status: DisposedITAT Delhi20 Mar 2025AY 2015-16

For Appellant: Sh. C.S. Anand, AdvFor Respondent: Sh. Manoj Tiwari, Sr. DR

Section 127Section 12ASection 141(1)Section 142(1)Section 143(2)Section 143(3)

GENESYS INTERNATIONAL CORPORATION LIMITED,MUMBAI vs. DCIT CPC BANGALORE, BANGALOE

In the result, appeal filed by the assessee is partly allowed\nfor statistical purposes in above terms

ITA 634/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Section 10ASection 143(1)Section 143(3)Section 250Section 36(1)(va)Section 43B

nchallenge the orders made by the Assessing Officer, CIT (Appeals) and the ITAT,\ndisallowing an adjustment under section 141(1)(a)(iv) read with section 36 (1)(va)\nof the IT Act in respect of delayed remittance of employees' contributions to\nEmployee State Insurance (ESI) and Provident Fund ... could be departed from.\n8. Checkmate Services (P) Ltd. (Supra)holds that the deductions can be claimed\nor adjustments can be made under section 141(1)(a)(iv), read with section\n36(1)(va) only when the employer deposits the contributions in the employees\naccounts on or before

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SDR MEGHNATH INVESTMENTS PRIVATE LIMITED, KOLKATA

ITA 1088/KOL/2023[2012-13]Status: DisposedITAT Kolkata15 Oct 2024AY 2012-13

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 131Section 143(3)Section 250Section 253Section 68

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश

NEERAJ DADHICH,JAIPUR vs. ADIT, CPC, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 1142/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary,JCIT-DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)

would be departed from 8. Checkmate Services (P) Ltd. (supra) holds that the deductions can be claimed or adjustments can be made under section 141(1)(a)(iv) read with section 36(1)(va) only when the employer deposits the contributions in the employees accounts on or before

BHUMIKATRANSPORT JV BNRA,THANE vs. ASSISTANT COMMISIONER OF INCOME CIRCLE 19(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1870/MUM/2024[2017-2018]Status: DisposedITAT Mumbai07 Oct 2024AY 2017-2018

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhribhumika Transport Jv V/S. Acit, Circle 19(1) बनाम Bnra 203, 2Nd Floor, Matru House No. 610/C Wing, Mandir, Tardeo Road, Flat No. 604, 6Th Floor, Mumbai-400007 Siddhivinayal Complex, Phase Ii, Temghar, Kalyan, Thane-421302 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabab5560A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul HakaniFor Respondent: Shri R. R. Makwana

Section 141(1)Section 144Section 250

IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT

BERNHARD SCHULTE SHIP MANAGEMENT (INDIA) PRIVATE LIMITED,POWAI vs. ACIT, MUMBAI

ITA 1497/MUM/2024[2023-2024]Status: DisposedITAT Mumbai11 Sept 2024AY 2023-2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Puthur Ramachandran VijayaraghavanFor Respondent: Shri Ashok Kumar Ambastha

Section 143(1)Section 143(1)(a)Section 143(3)Section 234BSection 43B

could be departed from 8. Checkmate Services (P.) Ltd (Supra)holds that the deductions can be claimed or adjustments can be made under section 141(1)(a)(iv), read with section 36(1)(va) only when the employer deposits the contributions in the employees accounts on or before

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

supra) could be departed from.\n8.Checkmate Services (P.) Ltd. (Supra)holds that the deductions can\nbe claimed or adjustments can be made under section 141(1)(a)(iv), read\nwith section 36(1) (va) only when the employer deposits the\ncontributions in the employees' accounts on or before

NIYAZ SEA FOODS ,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

In the result, appeal of the assessee in ITA

ITA 1019/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri V. Parithivel, D.R

Section 132Section 133ASection 143Section 143(3)Section 153ASection 153CSection 2Section 41Section 41(1)

cessation of liability made an addition on this count, which was to be deleted. Even on merits, she submitted that provisions of section 141(1) of the Act cannot be applied as there was cessation of liability and this liability was shown in the assessee’s balance sheet ... Niyaz Sea Foods, Mangaluru Page 4 of 34 and the same has been relied to make an addition by invoking the provisions of section 141(1) of the Act without giving opportunity examination of those parties. She relied on the judgement of Hon’ble Supreme Court in the case

NIYAZ SEA FOODS,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeal of the assessee in ITA No

ITA 1018/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Aug 2024AY 2017-18

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri V. Parithivel, D.R

Section 132Section 133ASection 143Section 143(3)Section 153ASection 153CSection 2Section 41Section 41(1)

cessation of liability made an addition on this count, which was to be deleted. Even on merits, she submitted that provisions of section 141(1) of the Act cannot be applied as there was cessation of liability and this liability was shown in the assessee's balance sheet ... evidence beyond the back of the assessee and the same has been relied to make an addition by invoking the provisions of section 141(1) of the Act without giving opportunity examination of those parties. She relied on the judgement of Hon'ble Supreme Court in the case

DELOITTE HASKINS & SELLS CHARTERED ACCOUNTS LLP,AHMEDABAD vs. THE DY.CIT., CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 136/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad29 May 2024AY 2022-23

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 141(1)Section 143(1)Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar

INDICA INDUSTRIES P.LTD,NEW DELHI vs. ACIT, CIRCLE 12(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 2565/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganeshindica Industries Pvt. Ltd, Vs. National Faceless A-4, Greater Kailash, Appeal Centre, South Delhi, Delhi Delhi (Appellant) (Respondent) Pan:Aaaaci0233Q

For Appellant: NoneFor Respondent: None

Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

could be departed from. 8. Checkmate Services Pvt. Ltd. (Supra) holds that the deductions can be claimed or adjustments can be made under section 141(1) (a) (iv), read with Section 36(1 )(va) only when the employer deposits the contributions in the employees’ accounts on or before

KUTUMBH CARE PRIVATE LIMITED,NEW DELHI vs. ITO, WARD-14(4), DELHI

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

ITA 1482/DEL/2021[2018-19]Status: DisposedITAT Delhi11 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmakutumbh Care Pvt. Ltd, Vs. Ito, 216A, 2Nd Floor, Gautam Ward-14(4), Nagar, New Delhi Delhi (Appellant) (Respondent) Pan:Aadck0946K

For Appellant: Shri Vinod Kumar Garg, CAFor Respondent: Shri Sandip Kumar Mishra, Sr. DR

Section 139(1)Section 154Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

RATNASHRI INFRASTRUCTURE PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

ITA 1607/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Oct 2023AY 2010-11

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 131Section 133(6)Section 141(1)Section 142(1)Section 143(2)Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA

SAPANA ANIL BHASIN,MUMBAI vs. CIT (A), DELHI

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

ITA 1980/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Sept 2023AY 2014-15

Bench: Shri Amarjit Singhsapna Anil Bhasin Vs. Cit (Appeals) 522, B Krishna Niwas, Nfac, Delhi 3Rd Floor, R.P. Masani Road, Matunga, Maharashtra – 400019 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Acxpb1308H Respondent .. Appellant

For Appellant: Anil BhasinFor Respondent: Prakash Kishinchandani

Section 141(1)Section 143(2)Section 144Section 30Section 36(1)Section 36(1)(vii)Section 36(2)Section 37

P a g e | 1 Sapna Anil Bhasin Vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI

SILVASSA ASBESTOS CEMENT PRODUCTS ,MUMBAI vs. ACIT CIRCLE- 18(3), MUMBAI

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

ITA 672/MUM/2023[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

For Appellant: NoneFor Respondent: Ajay Singh

Section 133(6)Section 141(1)Section 143(2)Section 250(6)Section 41(1)

P a g e | 1 M/s Silvassa Asbestos Cement Products Vs. ACIT, Circle-18(3) IN THE INCOME TAX APPELLATE

Showing 1–20 of 21 · Page 1 of 2