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“Section 142(3)”

Section References (mined)Section 142Section 142(3)111 judgments

BADAMI DEVI ,BARMER vs. ITO, WARD-1, BARMER

In the result, the appeal of the assessee is allowed

ITA 678/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blebadami Devi Income Tax Officer, M/S Sbl & Co Llp Ward No. -1 Barmer. (Chartered Accountant) E-75, Kalpatru Shopping Center, Opp. Bioscope Cinemas, Shastri Nagar, Jodhpur, Rajasthan–342003. Pan No. Aaopd1969R Assessee By Shri Gautam Chand Baid, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr Virtual Date Of Hearing 28.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Addl/Jcit (A) Panaji, [Hereinafter Referred To As The Jcit (A)] Dated 28.06.2024 With Respect To Assessment Year 2017-18. 2 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

Section 68

said inquiry with these three persons carried by way of an autocratic approach which is contrary to the specific statutory provision of Section 142(3) of the Act. In support, he filed a list of case laws of judicial pronouncements (APB pages 16 to 18). 6 8. Learned Additional

L.R. AGRO PRODUCT PVT. LTD.,,SILIGURI vs. ITO, WARD 1(1),, SILIGURI

In the result, the appeal of the assessee is allowed

ITA 2679/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 142(1)Section 142(3)Section 143(2)Section 143(3)Section 144BSection 144B(1)(xiv)Section 250Section 68

3) r.w.s 144B of the Act was passed on 17.04.2021 without issuing show cause notice leading to violation of provision of section 142(3) of the Act and therefore order u/s 143(3) of the Act is ab- initio-void and bad in law. 3. That, the assessment order

MITHLESH AMARNATH MAURYA,NAVI MUMBAI vs. WARD 28(2)(1), MUMBAI, VASHI

The appeal of the assessee is allowed

ITA 7731/MUM/2025[2013-14]Status: DisposedITAT Mumbai13 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmithlesh Amarnath Ito Ward-28(2)(1), Maurya It Office, Vasi Flat No.302, Plot No. 17 & Vs. Railway Station 18, Hari Darshan Chs, Building, Navi Sector-9, Ulve, Mumbai-400 703 Maharashtra-410 206, Navi Mumbai Pan/Gir No. Asxpm2717M (Applicant) (Respondent) Assessee By Ms. Prajakta Arote, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 13.02.2026

Section 142(1)Section 144Section 144BSection 147Section 148

failed to consider the appellant’s written submission dated 15.03.2022 and documentary evidence including bank statements and home loan proof, thereby violating Section 142(3) and Section 144B(1)(xvi), rendering the assessment void u/s 144B(9). D. Section 142(3): Non-supply of Adverse Material: The AO erred ... seized materials or statements relied upon (allegedly recovered from M/s Bhagwati Developers), and denied the right of cross-examination, contrary to Section 142(3) and the rule of natural justice. E. Section 69: Unexplained Investment i.e. Erroneous Sustenance of ₹14,74,000/- by CIT(A): The learned NFAC erred

DCIT, CIRCLE 52(1), NEW DELHI vs. BHUPINDER SINGH BHALLA, NEW DELHI

Appeal of the revenue is dismissed

ITA 2964/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Feb 2026AY 2016-17
For Respondent: \nShri Jitender Singh, CIT-DR
Section 142(1)Section 142(3)Section 143(1)Section 143(2)Section 143(3)Section 250Section 54B

nLearned Authorized Representative for the assessee stated that the order\npassed by the Ld. AO is bad in law violating the provisions of section 142(3) of\nthe Act and put his reliance on the following points:\n\"Ld. CIT(A)'s order, Inspector's report and not confronted with ... nassessee violation of section 142(3);\nITAT orders vide ITA No.3523/Del/2013 dated 13.12.2013 in the case of\nM K Chabbra vs. ITO No.3523/Del/2013_and ITA No. 1026/Del/2016\ndated 06.02.2018 in the case of Kamla Devi Sharma v/s ITO Jaipur.\n6.1 Reliance was placed on ITAT's order in the case

INCOME TAX OFFICER, WARD-8(1), HYDERABAD vs. DAGUMATI SWATHI, HYDERABAD

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed in terms of our aforesaid observations

ITA 1638/HYD/2025[2013-14]Status: DisposedITAT Hyderabad30 Jan 2026AY 2013-14

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 13Section 142(1)Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 151A

under section 148 of the Act by the ITO, Ward-8(1), Hyderabad, i.e., JAO within the stipulated time period as contemplated under section 142(3) of the Act, therefore, the assessee now could not have assailed the validity of the jurisdiction assumed by the AO for the very first

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. GOLDEN GOENKA CREDIT PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1799/KOL/2025[2022-23]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-23

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 132(1)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)Section 68

fact and it cannot be acted upon to the disadvantage of an assessee. I also refer to the provisions of Section 142(3) of the Act which provides that all the material which is collected in the course of enquiry conducted by the AO must be provided to the Assessee

SANOWAR ALI KHAN ,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

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

ITA 1503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-2023

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 250Section 271ASection 282

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act ,the assessee has to be given an\nopportunity of hearing

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act ,the assessee has to be given an\nopportunity of hearing

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act ,the assessee has to be given an\nopportunity of hearing

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1197/KOL/2025[2020-2021]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-2021
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), KOLKATA

Appeals of the assessee are partly allowed and\nappeals of the revenue are dismissed

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act ,the assessee has to be given an\nopportunity of hearing

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
Section 132Section 132(1)Section 147Section 148

income or loss of any person qua which the\nId. AO wants enquire into as he considered necessary whereas the\nprovisions of Section 142(3) of the Act provides that unless the\nassessment is made u/s 144 of the Act,the assessee has to be given an\nopportunity of hearing

RAMESHWAR FINVEST PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2107/KOL/2025[2008-2009]Status: DisposedITAT Kolkata23 Dec 2025AY 2008-2009

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Central Circle 3(3) Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern 111, Park Street, Kolkata- Metropolitan Bypass, Opposite Vs. 700016, West Bengal Ruby, Kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aabcr1053N Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 23.12.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 131(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 68

necessary for the purpose of obtaining full information in respect of loss or income of the assessee and in the very next sub section 142(3) of the Act, it is provided that in respect of material gathered on the basis of said enquiry made u/s 142 ... which the ld. AO wants enquire into as he considered Rameshwar Finvest Private Limited; A.Y. 2008-09 necessary whereas the provisions of Section 142(3) of the Act provides that unless the assessment is made u/s 144 of the Act ,the assessee has to be given an opportunity of hearing

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