“Section 143(1)(a)(ii)”

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

Subhash Chandra Agrawal ITA No. 354/Ind/2025 – AY 2019-20 processing return of assessee u/s 143(1), the AO invoked section 143(1)(a)(ii), adopted the figure of Rs. 80,00,000/- as full value of consideration in terms of section 50C and, accordingly, made an addition/upward adjustment ... statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction; 7. On a conjoint reading of section 143(1)(a)(ii) along with Explanation, it becomes very much clear that the addition under section 50C(1) cannot be in the nature of incorrect claim

ANUPAMA INFOTECH PROVATE LIMITED,MAYURBHANJ vs. INCOME TAX OFFICER, WARD-1, BARIPADA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH AT KOLKATA [Virtual Court] Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

HEMLATA PATEL,DEWAS vs. INCOME TAX OFFICER , DEWAS

In the result, the Appeal of the assessee is allowed for\nstatistical purpose

ngoes beyond mere formalities; it includes the authority to make\nadjustments based on errors that are apparent within the income\ntax return. Section 143(1)(a)(ii) specifically allows for adjustments\nto incorrect claims that are evident from the return or\naccompanying documents. For instance, a deduction claim

FDCM KARMACHARI SAHAKA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal of the Assessee is allowed

Bench: Dr. Manish Borad

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR (Through virtual) BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A.No.313/NAG/2025

RAVIRAJSINH KISHORSINH JADEJA,RAJKOT vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, grounds of Appeal raised by the appellant are hereby Dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 48/Rjt/2022 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Ravirajsinh Kishorsinh Jadeja Vs. Adit Cpc 1St Floor, Prestige Alpha No. 312 Silver Chambers, Tagore Road, Rajkot – 630002 (Gujrat) 48/1 48/2, Beratenaagrahara Begur, House Rd, Uttarahali Hobli, Karnataka - 560100 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahjpj0961H (Appellant) (Respondent) Appellant By : Shri Sumit Shingala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27 / 11 /2025 Date Of Pronouncement : 20 / 01 /2026

ITA No. 48/Rjt/2022 Ravirajsinh Kishorsinh Jadeja IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

COOPERATIVE CANE DEVE. UNION, LTD.,HARIDWAR vs. ITO, W- 1(3)(1), HARIDWAR, HARIDWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2019-20] Co-Operative Cane Development Vs Ito Union Limited, Jawalapur, Ward-1(3)(1) Vill. & P.O. Jawalapur, Distt.- Haridwar Haridwar, Uttarakhand-249407 Uttarakhand Pan-Aaaic0152B Appellant Respondent Assessee By None Revenue By Shri Amar Pal Singh, Jcit Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Dated 26.07.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2018-19/10076885 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Intimation Order Dated 02.12.2020 Passed U/S 143(1) Of The Act Pertaining To Assessment Year 2019-20. 2. At The Time Of Hearing, Assessee Filed The Letter & Stated That The Written Submission Made Be Considered. Therefore, Ld. Sr. Dr Was Heard & Proceeded To Decide The Appeal Filed By The Assessee On The Basis Of Material Available On Record. 3. Brief Facts Of The Case Are That Assessee Is A Co-Operative Society Constituted By The State Government, Engaged In The Business Of Providing Credit Facilities To Its Members Who Are Agriculturists & Cane Growers Also, Marketing Of Agricultural Products & Purchase Of Agricultural Implements & Other Products Like Fertilizers, Insecticides Etc. Assessee Filed Its Return Of Income On 29.08.2019, Declaring Total Income At Nil & Claimed Deduction U/S 80P Of Inr 1,04,54,668/-. Thereafter, The Return Of Income Was Processed U/S 143(1), Assessed Total Income At Inr 1,04,54,668/- Where Deduction U/S 80P Was Not Provided To The Assessee Society.

ITA No.158/DDN/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI