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“processing under section 143(1)”

Assessment ProceduresSection 143(1)Section 143(1)158 judgments

The decision most relied on for processing under section 143(1) is CIT v. B.N. Bhattacharya & Another (118 ITR 461), cited in 1,656 judgments on BharatTax.

Leading authorities on processing under section 143(1)

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Anil Kumar Bhatia
352 ITR 493 · 2013 · High Court
537
citing judgments

Section 153A can be invoked to reassess income for all years under consideration prior to a search, even if returns for those years were processed under Section 143(1)(a). The Assessing Officer has the power to reassess total income in such cases without fetters.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

DIT v. Ericsson A.B
343 ITR 470 · 2012 · High Court
256
citing judgments

Payments for the use of copyrighted software or reimbursement of data processing costs do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act or Article 12(3) of a DTAA where there is no transfer of copyright or rendering of services that "make available" technical knowledge. This position was later upheld by the Supreme Court.

Jiji Varghese v. ITO(TDS) & Ors.
443 ITR 267 · 2022 · High Court
220
citing judgments

Section 234E fee cannot be imposed for periods prior to June 1, 2015. This applies even when the processing of the return under Section 200A(c) occurred before that date.

CIT v. Kotak Securities Ltd.
383 ITR 1 · 2016 · Supreme Court
203
citing judgments

Fees for technical services under Section 9(1)(vii) can include payments for fully automated services even without direct human interface, as modern technological developments blur the specific human element in such processes.

Judgments citing processing under section 143(1)

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)

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S/ P.R. Packing Service, Mumbai vs. Assistant Comm. of Income Tax-25(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2376/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Dec 2022AY 2019-20

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Upholding The Action Of The Adit-Cpc Bangalore In Making Disallowance Of Employees Contribution To Provident

Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Bulldog Media and Entertainment Private Limited, Mumbai vs. Commissioner of Income Tax (Appeals ), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 405/MUM/2022[2018-2019]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-2019

Bench: Shri Aby T Varkey & Shri Gagan Goyalbulldog Media & Entertainment Pvt. Ltd. Plot No. C-38-C-39, G-Block, Parinee Crescenzo Building, Behind Mumbai Cricket Association, Bandra Kurla Complex, Mumbai-400051. Pan: Aadcb2393K ...... Appellant Vs. Cit (Appeals), National Faceless Appeal Centre, C.R. Building, Ip Estate, New Delhi-110002 ..... Respondent Appellant By : None Respondent By : Sh. Chetan M. Kacha, Sr.Dr Date Of Hearing : 27/07/2022 Date Of Pronouncement : 20/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As [‘Nfac’] Dated 02.11.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Sh. Chetan M. Kacha, Sr.DR
Section 143Section 143(1)(A)Section 154Section 155Section 199Section 203Section 250

filed its return of income on 15.10.2018 declaring total income of Nil claiming refund of Rs. 10,14,720/-. The return was processed under section 143(1)(A) of the Act. Vide this processing under section 143(1)(A) of the Act, assessee’s claim of refund was reduced from

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared

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

that when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowedwhile processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

DCIT 2(3) (1), Mumbai vs. M/S. Nisa Induatrial Services Pvt. Ltd, Mumbai

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

ITA 1475/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Sept 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं./ I.T.A. No. 1475/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) M/S Nisa Industrial Dcit-2(3)(1) Services Pvt. Ltd. R. No. 552, Aayakar Bhavan, बिधम/ 509, Magnum Tower, M. K. Road, Mumbai-400 020 Lokhandwala Complex, Vs. Cross Road No. 2, Andheri West, Mumbai- 400 058 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacn1283H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Dr. Mahesh Akhade, Ld. Dr प्रत्यथीकीओरसे/Respondent By : None सुनवाईकीतारीख/ : 08.09.2022 Date Of Hearing घोषणाकीतारीख / : 08.09.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 31.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Appellant: Dr. Mahesh AkhadeFor Respondent: None
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(2), Mumbai

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

ITA 1898/MUM/2022[2013-2014]Status: DisposedITAT Mumbai10 Aug 2022AY 2013-2014
Section 143(1)Section 36(1)(va)Section 44A

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Mumbai

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

ITA 1897/MUM/2022[2012-13]Status: DisposedITAT Mumbai10 Aug 2022AY 2012-13
Section 143(1)Section 36(1)(va)Section 44A

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S. Logicon Alternate Fuels Pvt. Ltd, Mumbai vs. Dy.Commissioner of Income Tax, CPC, Bangalore

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

ITA 1842/MUM/2022[2018-19]Status: HeardITAT Mumbai10 Aug 2022AY 2018-19
Section 143(1)Section 36(1)(va)Section 44A

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S Paper Recycle, Mumbai vs. CIT (Appeal), Delhi

In the result, appeal of the assessee is allowed

ITA 694/MUM/2022[2020-21]Status: DisposedITAT Mumbai26 Jul 2022AY 2020-21

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Greenglobe Fuelsolutions, Mumbai vs. ITO WD 26(1) (1), Mumbai

In the result, appeal is allowed

ITA 1886/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jul 2022AY 2018-19

Bench: The Due Date Of Filing Of Return Of Income And, Hence, Allowable As Deduction U/S 36(1)(Va) R.W.S. 43B.

For Appellant: Shri Aditya RamchandraFor Respondent: Shri B.K. Bagchi
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

return of income for the Assessment Year 2018-19 on 30.10.2018, declaring total income of INR 96,84,180/- which was processed under Section 143(1) of the Act by the Deputy Commissioner of Income Tax, CPC computing income at INR 1,02,29,760/- after making addition ... when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Aaryans Security Force, Mumbai vs. CIT (A) NFAC, Delhi

In the result, this appeal is allowed

ITA 1875/MUM/2021[2019-20]Status: DisposedITAT Mumbai15 Jul 2022AY 2019-20
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

Assessment Year: 2019-20 Page 7 of 10 audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent professional