← All Phrases

“section 143(1) intimation”

Assessment ProceduresSection 143(1)Section 143(1)21 judgments

The decision most relied on for section 143(1) intimation is Kalpesh Synthetics (P.) Ltd. v. DCIT (137 Taxmann.com 475), cited in 198 judgments on BharatTax.

Leading authorities on section 143(1) intimation

Kalpesh Synthetics (P.) Ltd. v. DCIT
137 Taxmann.com 475 · 2022 · ITAT
198
citing judgments

A deduction claimed under Section 36(1)(va) for employee contributions remitted after the statutory due date but before the return filing due date cannot be disallowed during intimation processing under Section 143(1) if the issue is debatable. Such a disallowance cannot be made automatically based solely on auditor's mention of actual vs. due dates in the tax audit report.

Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.
161 Taxmann 316 · 2007 · Supreme Court
167
citing judgments

Reassessment proceedings under Section 147 can be initiated even if only an intimation under Section 143(1) was issued, as such an intimation does not constitute a full assessment. In such cases, the Assessing Officer merely needs to have reason to believe that income has escaped assessment, based on tangible material.

CIT v. R.D. Aggarwal and Co.
56 ITR 20 · 1965 · Supreme Court
156
citing judgments

A 'business connection' for non-residents requires a real and intimate relation between their trading activities outside India and activities within India, contributing directly or indirectly to their earnings. The Supreme Court assigned a wide meaning to this term.

Nirmala L. Mehta v. A. Balasubramaniam, CIT
269 ITR 1 · 2004 · High Court
108
citing judgments

There can be no estoppel against the statute, meaning tax cannot be levied or collected without express authority of law. An appellate authority may adjudicate additional claims or legal contentions to ensure the correct tax liability is determined.

PCIT v. Mahagun Realtors Pvt. Ltd.
443 ITR 194 · 2022 · Supreme Court
95
citing judgments

An assessment framed by the Assessing Officer in the name of a defunct transferor company is valid if the assessee failed to intimate the AO about the merger or amalgamation.

Union Public Service Commission v. Bibhu Prasad Sarangi and Ors.
4 SCC 516 · 2021 · Reported
87
citing judgments

Reasons constitute the soul of any judicial or quasi-judicial decision. Assessing Officers, including the CPC, must pass reasoned orders and not act arbitrarily or summarily when issuing intimations under Section 143(1) of the Income-tax Act.

PCIT v. Shodiman Investments (P) Ltd.
93 Taxmann.com 153 · 2018 · High Court
80
citing judgments

A reassessment notice issued under Section 148 is invalid if the Assessing Officer acts merely on intimation or 'borrowed satisfaction' from another authority without independently forming their own 'reason to believe' that income has escaped assessment.

Inductotherm (India) P. Ltd. v. M. GopaLan, Deputy CIT
356 ITR 481 · 2013 · High Court
68
citing judgments

Reassessment proceedings under Section 147 cannot be initiated for mere verification of claims or a fishing and roving inquiry, even after a Section 143(1) intimation. The Assessing Officer must possess tangible material and form an independent, genuine reason to believe that income has escaped assessment, rather than relying on borrowed satisfaction.

Judgments citing section 143(1) intimation

Rai Sahab Bhaiyalal Dubey Educational and Medical Charitable Trust, Jabalpur vs. Income Tax Officer (Exemption), Jabalpur

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

denies its liability to pay the demand of Rs. 3,72,020/- worked out by the ld AO. 4) The assessment order under section 143(1) intimation dated 30.11.2021 is bad in law hence may kindly be cancelled. 4.1 OUR SUMBISSION:- The order passed by the AO under section 143 ... 1) dated 30.11.2021 was passed without considering the fact that matter considered for making addition is disputable one and cannot be dealt under section 143(1) intimation. This proves the order was passed without application of mind and in mechanical fashion. Moreover, the same was also against natural justice

M/S. Bakshi Security and Personnel Services P. Ltd, Mumbai vs. Income Tax Officer 12(1)(1), Mumbai

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

ITA 8004/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Bakshi Security & Personnel Income Tax Officer– 12(1)(1), Services P. Ltd., Income Tax Appellate Tribunal, Unit No.234/235, Mumbai Benches, 101 Maharishi New Sonal Link Industrial Estate, Vs. Karve Marg, Buildg 02, Link Road, Mumbai – 400 020 Malad West, Mumbai- 400064 Pan: Aaacb3456A (Appellant) : (Respondent)

For Appellant: Shri Haresh Shah, ARFor Respondent: Shri Swapnil Choudhari, Sr. AR
Section 143(1)Section 143(3)Section 250Section 36(1)(va)Section 43B

more so when the Ld. AO in the scrutiny assessment commences the proceeding with the income determined by the CPC in the section 143(1) intimation. Further, we place reliance in the decision of the co-ordinate Bench in the case Innovsource 5 M/s. Bakshi Security & Personnel Services

Pramod Kumar Tayal, Meerut vs. DCIT, Circle 1(1)(1) Meerut, Meerut

Appeal is allowed

ITA 81/DEL/2026[2020-21]Status: DisposedITAT Delhi09 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara

Section 10Section 143(1)Section 143(1)(a)

lower authorities have restricted his section 10(10AA) leave encashment claim of Rs.8,20,020/- to Rs.3 lakhs only, in the course of section 143(1) intimation dated 29.11.2021 and upheld in the lower appellate discussion. It is in this factual backdrop that the assessee's first and foremost argument

Nanasaheb Bhagawan Sasar, Pune vs. ITO, Ward 2(2), Pune

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

ITA 722/PUN/2025[2022-23]Status: DisposedITAT Pune22 Sept 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Ramnath P Murkunde
Section 139(4)Section 143(1)Section 154Section 194ASection 234A

denied the proportionate TDS credit of Rs.6,50,000/- and accordingly calculated interest u/s 234A, 234B and 234C of the Act. In response section 143(1) intimation order, the assessee filed rectified return of income on 03.03.2023 wherein he claimed full TDS credit of Rs.13,00,000/- and made

The Naval Dockyard Co Op Bank Limited, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

In the result, the appeal is accordingly allowed for statistical purposes in the above terms

ITA 4281/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanthe Naval Dockyard Co- Vs. Dcit Circle1(3)(1), Aayakar Bhavan, Op Bank Limited Mumbai-400 020 Shahid Bhagat Singh Road Fort, Mumbai-400 023 Pan/Gir No. Aabat7232R (Applicant) (Respondent) Assessee By Shri Jayesh Kala, Ld. Ar Revenue By Shri Leyaqat Ali Aafaqui, Sr. Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 31.07.2025 आदेश / Order Per Raj Kumar Chauhan, Jm:

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 250Section 43B

means there is no tax effect or adverse impact, rendering the appeal moot. The appellant's grievances primarily relate to the Section 143(1) intimation, which was superseded by the Section 143(3) order. As noted in the ITAT's decision, the appellant failed to avail remedies such as filing ... rectification application under Section 154 or an appeal against the Section 143(1) intimation. The following table summarizes the key financial figures and their implications: Description Amount (Rs.) Remarks Returned Income 55,52,467 Declared by the appellant in the filed return. Section 143(1) Adjusted 79,48,179 Includes

Dattakala Shikshan Sanstha, Pune vs. Assessment Unit, I.Tax Dept, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2567/PUN/2024[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 143(1)Section 143(3)

allowed for statistical purposes. 6 ITA Nos. 2567 & 2459/PUN/2024, AY 2020-21 11. The appeal in ITA No. 2459/PUN/2024 is arising out of section 143(1) intimation order of the CPC. Vide our above order of even date in ITA No. 2567/PUN/2024, we have set aside the order

Dattakala Shikshan Sanstha, Pune vs. A.D.I.T, CPC, Bangaluru

In the result, the appeal of the assessee in ITA No

ITA 2459/PUN/2024[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 143(1)Section 143(3)

allowed for statistical purposes. 6 ITA Nos. 2567 & 2459/PUN/2024, AY 2020-21 11. The appeal in ITA No. 2459/PUN/2024 is arising out of section 143(1) intimation order of the CPC. Vide our above order of even date in ITA No. 2567/PUN/2024, we have set aside the order

Pratibha Jain, Indore vs. Deputy Director of Income Tax, CPC, Bengaluru

Appeal is dismissed in /imine

ITA 921/IND/2024[2023-24]Status: DisposedITAT Indore30 Jun 2025AY 2023-24

Bench: Shri B.M. Biyani

Section 139(1)Section 143(1)Section 143(3)Section 154Section 80Section 8B

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI

Taskus India Private Limited, Mumbai vs. Circle 8(3)(1), Mumbai

ITA 2826/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

For Appellant: Mr. Tata Krishna
Section 143(1)Section 143(3)Section 246A(1)(a)Section 80ASection 80J

failed to appreciate that has failed to appreciate that the adjustment made by the CPC the adjustment made by the CPC in section 143(1) intimation does not specify the clause/ sub in section 143(1) intimation does not specify the clause/ sub in section 143(1) intimation does

Jagdish Chandra Chaturvedi, Kasganj vs. The Assessing Officer Ward 4(3)(3), Kasganj

Appeal is allowed

ITA 385/AGR/2024[2022-23]Status: DisposedITAT Agra07 Feb 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 10Section 143(1)Section 143(1)(a)Section 154

have restricted the assessee’s section 10(10AA) leave encashment claim of Rs.13,55,054/- to Rs.3 lakhs only, in the course of section 143(1) intimation dated 01.02.2023 and upheld in the lower appellate discussion. It is in this factual backdrop that the assessee’s first and foremost argument

Axis Carriers and Logistics Ltd, Mumbai vs. Dy Commissioner of Income Tax, 14(1)(1), Mumbai

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

ITA 5846/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jan 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Axis Carriers & Logistics Ltd. Deputy Commissioner Of Income 803, B Kukreja Palace, Vallabh Baug Tax, 14(1)(1) Lane, Ghatkopar East, Mumbai – Vs. Aayakar Bhavan, Churchgate, 400075. Mumbai – 400020. Pan/Gir No. Aadca9585A (Assessee) : (Respondent) Assessee By : Shri. Rakesh Milwani Respondent By : Shri. Ram Krishn Kedia (Sr. Dr) Date Of Hearing : 06.01.2025 Date Of Pronouncement : 29.01.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. Considering The Facts & Circumstances Of The Case & In Law, It Is Submitted That Once An Order Is Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter, For The Sake Of Brevity, Referred To As "The Act'), The Intimation Of Processing Of Return Of Income U/S 143(1) Of The Act Ceases To Be In Force & Cannot Be Acted Upon Having Merged With Order Passed U/S 143(3) Of The Act & Therefore Additions Made While Processing Return Of Income Cease To Exist Once Order Is Passed U/S 143(3) Of The Act & The Additions Made To The Income U/S 143(1) Of The Act & Demands Raised Thereon Ought To Be Deleted. Axis Carriers & Logistics Ltd.

For Appellant: Shri. Rakesh MilwaniFor Respondent: Shri. Ram Krishn Kedia (Sr. DR)
Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 36(1)(va)

merger would not be applicable in the present case, where the ld. AO has not dealt with the same issue in the Section 143(1) intimation. The ld. DR relied on the order of the ld. CIT(A). 9. In the above facts, the only issue that

Msc Agency (India) Private Limited, Mumbai vs. ACIT, Cir-2(2)(2), Mumbai

In the result, this appeal filed by the assessee is partly allowed for statistical purpose

ITA 929/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana
Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 37(1)

Private Limited vs. ACIT 20. The ld. AR before us contended that addition on profit on sale of fixed assets was made in Section 143(1) intimation which according to the ld. AR has already been reduced by the assessee in the fixed assets. The ld. AR contended that ... other hand controverted the said fact and stated that the assessee ought to have filed an appeal against Section 143(1) intimation and cannot challenged the same in an appeal against the Section143(3) order. 22. On perusal of the rival contentions, it is observed that

Msc Agency (India) Private Limited, Mumbai vs. ACIT, Cir-2(2)(2), Mumbai

In the result, this appeal filed by the assessee is partly allowed for statistical purpose

ITA 928/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana
Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 37(1)

Private Limited vs. ACIT 20. The ld. AR before us contended that addition on profit on sale of fixed assets was made in Section 143(1) intimation which according to the ld. AR has already been reduced by the assessee in the fixed assets. The ld. AR contended that ... other hand controverted the said fact and stated that the assessee ought to have filed an appeal against Section 143(1) intimation and cannot challenged the same in an appeal against the Section143(3) order. 22. On perusal of the rival contentions, it is observed that

Msc Agency (India) Private Limited, Mumbai vs. ACIT, Cir-2(2)(2), Mumbai

In the result, this appeal filed by the assessee is partly allowed for statistical purpose

ITA 927/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana
Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 37(1)

Private Limited vs. ACIT 20. The ld. AR before us contended that addition on profit on sale of fixed assets was made in Section 143(1) intimation which according to the ld. AR has already been reduced by the assessee in the fixed assets. The ld. AR contended that ... other hand controverted the said fact and stated that the assessee ought to have filed an appeal against Section 143(1) intimation and cannot challenged the same in an appeal against the Section143(3) order. 22. On perusal of the rival contentions, it is observed that

Jeewan Dass, Haryana vs. ITO, Ward-1, Range 57, Hisar

Appeal is allowed

ITA 3785/DEL/2024[2023-24]Status: DisposedITAT Delhi26 Dec 2024AY 2023-24

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Neeraj Jain, CA &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(1)Section 194CSection 194HSection 194ISection 194Q

above grounds of appeal are without prejudice to each other.” 4. It is straightway evident from a perusal of the learned CPC’s section 143(1) intimation at page 30 that there is no disallowance of the assessee’s TDS credit “as indicated by its Auditor” under sub-section

Nichino India Private Limited (Formerly Nichino Chemical India Private Limited Now Merged), Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 366/HYD/2024[2020-21]Status: DisposedITAT Hyderabad25 Sept 2024AY 2020-21

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.366/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2020-21) Nichino India Private Dcit / Acit Limited (Formerly Nichino Vs. Circle-5(1) Chemical India Private Hyderabad Limited, Now Merged) Hyderabad [Pan : Aaecn5394B] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: Ms.Suvibha Nolkha, Ar राजस्‍व द्वारा/Revenue By : Shri D.Praveen, Dr सुिवाई की तारीख/Date Of Hearing: 09/09/2024 घोर्णा की तारीख/Pronouncement On: 25/09/2024

For Appellant: Ms.Suvibha Nolkha, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 143(3)Section 144C(3)Section 154

while dismissing the appeal. On the aspect of non-discussion in the order under section 143(3) about the disallowance made under section 143(1) intimation, learned DR submitted that it would be convenient if both the appeals are heard and disposed of together by the learned

Gmw Pvt. Ltd., Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

In the result, appeal of the assessee is dismissed

ITA 258/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2019-20

Section 143Section 143(1)Section 143(1)(a)

assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The ld. AR submitted that Section 143(1) intimation was not given to the assessee prior to the adjustment made vide order dated 01.05.2020. The Ld. AR submitted that the issue relating

M/S. Data Patterns (India) Ltd, Chennai vs. AO, Corporate Circle 1(1), Chennai

In the result, the appeal filed by the assessee is partly allowed

ITA 120/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Jun 2024AY 2018-19

Bench: Shri Mahavir Singh & Shri Jagadishआयकर अपील सं./Ita No.120/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

For Appellant: Shri M.K Rangasamy, C.A HIFor Respondent: Shri M. Murali, CIT
Section 143(1)Section 143(3)Section 36(1)(va)Section 36(1)(via)Section 43B

relied on the orders of the authorities below. 6. We have heard the rival submissions, perused the copy of return of income filed, section 143(1) intimation, Form-3CD and Section 143(3) order. The CPC while processing order u/s. 143(1) of the Act :- 4 -: has added Rs.1

M/S Alubound Dacs India Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Circle 6(1)(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 3663/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2024AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Alubound Dacs India Private Dy. Cit, Circle-6(1)(1) Limited Mumbai 301, T V Industrial Estate, Vs. Behind Glaxo, Ahire Road, Worli, Mumbai-400 030

For Appellant: Ms. Simoni ChouhanFor Respondent: Shri Manoj Kumar Sinha
Section 135Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 154Section 246ASection 250Section 36(1)(va)Section 80G

where the assessee has raised the contention that the ld. CIT(A) has not adjudicated the said ground. It is observed that against section 143(1) intimation the assessee has filed the rectification application u/s.154 of the Act before the ld. A.O. which is pending for disposal. It is evident

Serum Institute Life Sciences Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle-1(1), Pune

Appeal is dismissed as withdrawn as academic in foregoing terms

ITA 1234/PUN/2023[2021-22]Status: DisposedITAT Pune28 Feb 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Varun GodboleFor Respondent: Shri Sourabh Nayak, JCIT
Section 143(1)Section 154Section 234CSection 246A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE : [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND