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“Section 142(1)(ii)”

Section References (mined)Section 142Section 142(1)(ii)37 judgments

OUTSYSTEMS SINGAPORE PTE. LTD.,SINGAPORE vs. DCIT CIRCLE 2(2)(2) (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1601/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.1601/धिल्ली/2025(नि.व. 2022-23) Outsytems Singapore Pte. Ltd., 41-01, 8 Temasek Boulevard, Suntec Tower Three, ...... अपीलार्थी/Appellant Singapore 389980 Pan Aadco-0528-P बिाम Vs. The Deputy Commissioner Of Income Tax, Circle International Tax 2(2)(2), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Ajit Jain & Ms. Shivangi Chitlangia Chartered Accountants प्रधिवािीद्वारा/Respondent By : Ms. Ekta Jain, Cit(Dr) सुिवाई की निथर्थ/ Date Of Hearing : 03/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961 (Hereinafter Referred To As ‘The Act’) Dated 10.01.2025, For Assessment Year 2022-23. 2. The Assessee In Appeal Has Raised As Many As 13 Grounds. The Ld. Counsel For The Assessee At The Outset Submitted That He Is Not Pressing Ground No. 4 Of Appeal Assailing Validity Of The Assessment Order Without Din. In Light Of The 2 Statement Made By Ld. Counsel For The Assessee, Ground No. 4 Of Appeal Is Dismissed As Not Pressed.

For Appellant: Shri Ajit Jain & Ms. Shivangi ChitlangiaFor Respondent: Ms. Ekta Jain, CIT(DR)
Section 14Section 143(3)

conducting assessment proceedings through 'E-Proceeding' are as under: 4.1 Enquiry before assessment in electronic mode : For enquiries before assessment in terms of section 142(1)(ii) of the Act, notice shall be issued electronically and delivered upon the assessee in his 'E-Filing' account. While filing the response electronically ... compliance with notice under section 142(1)(ii) of the Act, the concerned assessee shall verify it in the manner prescribed under rule 14 of Income-tax Rules, 1962. 6 4.2 Use of digital signature by Assessing Officer: All departmental orders/communications/notices being issued to the assessee through the 'e- Proceeding

M/S. PARISHRAM BUILDERS,,VERAVAL vs. THE PR. COMMISSIONER OF INCOME TAX-1,, RAJKOT

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

ITA 98/RJT/2021[2015-16]Status: DisposedITAT Rajkot29 Sept 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.98/Rjt/2021 "नधा"रणवष"/ Assessment Year: 2015-16 M/S. Parisharam Builders The Pr. Commissioner Of बनाम Krunal Complex, Income Tax, Rajkot-1, 1St Floor, Junagadh Road, Veraval Vs. Rajkot Gujarat-362266 Pan : Aacfp5403G (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 263Section 40A(2)(b)

आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN

SUCRAM PHARMACEUTICALS PVT. LTD.,CHENNAI vs. ITO, NCW-6(4), CHENNAI

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

ITA 1022/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Aug 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1022/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Sucram Pharmaceuticals Private Vs. The Income Tax Officer, Limited, H-37-J, 2Nd Floor, Non Corporate Ward 6(4), Manthoppu Colony, Ashok Nagar, Chennai. Chennai 600 083. [Pan:Aakcs2196J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Lekha, Ca ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.07.2025 घोषणा की तारीख /Date Of Pronouncement : 22.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-18. 2. Ground No.1 Raised By The Assessee Is General In Nature & Requires No Adjudication.

For Appellant: Ms. Lekha, CAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 133(6)Section 142(1)(ii)Section 69

extent of ₹.23,57,000/-. The assessee furnished a list of debtors with name & addresses before the Assessing Officer. Accordingly, vide notice under section 142(1)(ii) of the Act dated 07.08.2019, the assessee was required to produce (i) financials for FY 2015-16 & 2016-17 with breakup of details

CHILDREN WELFARE TRUST (REGD),FARIDABAD vs. CIT EXEMPTION, CHANDIGARH

In the result, Appeal of the Assessee is allowed

ITA 3637/DEL/2024[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3637/Del/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/O. Gita Balniketan Senior Assessment Centre, Secondary School, 3-E, Nit, Delhi (Nafac) Faridabad Delhi Pan: Aabtc6957B Appellant Respondent Assessee By Sh. Pavan Ved, Adv, Shri Mohit Gupta, Ca, Sh. Mirza, Ca & Shri Sarthakkh Aggarwal, Ca Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 08/08/2025

Section 11(6)Section 139Section 143(3)Section 147Section 148Section 263

1 ITA No. 3637/Del/2024 Children Welfare Trust Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

In the result, appeal of the assessee company is dismissed

ITA 300/RPR/2023[2009-10]Status: DisposedITAT Raipur14 Jul 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

For Appellant: Shri S.N Agrawal, CA (Joined virtually)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(3)Section 147Section 801Section 80I

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA

DWARAMPUDI KRSS SUBBIREDDY L/R OF DWARAMPUDI RAMAKRISHNA REDDY,EAST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-2, KAKINADA

In the result, the appeal is allowed for statistical purposes in terms of our aforesaid observations

ITA 219/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam07 Jul 2025AY 2017-18

Bench: Us:

Section 142(1)Section 144Section 69A

आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य

SOHAM PAPERS PRIVATE LIMITED,MORBI vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 371/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

M/S. DHRUV CRAFT MILL PVT. LTD.,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

ITA 335/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 69A

{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH,\nRAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND

DHRUV PRINT PACK INDUSTRIES,MORBI vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 331/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 69A

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI

HETALKUMAR PRAVINCHANDRA RAJYAGURU,RAJKOT vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 329/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Jun 2025AY 2018-19
Section 115BSection 143(3)Section 263Section 69A

{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH,\nRAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND

SHAMJI NATHU VAISHYA,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 327/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

KISHOR VELJIBHAI FOFANDI,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 326/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

DEEPMALA MARINE EXPORTS,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 324/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

CHUNILAL GOVIND VANIK,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 323/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

SUN EXPORTS,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 322/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 69A

{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH,\nRAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND

BHARATKUMAR KALYANJIBHAI BHINDI,JUNAGADH vs. PCIT, RAJKOT-1, RAJKOT , RAJKOT

ITA 312/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 69A

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nSHRI

LAILA AGENCIES,PATHANAMTHITTA vs. ITO, WARD 2, , THIRUVALLA

In the result, the appeal filed by the assessee is dismissed on the ground of delay and latches

ITA 1048/COCH/2024[2017-18]Status: DisposedITAT Cochin27 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Laila Agencies .......... Appellant Paliakara, Thiruvalla 689101 [Pan: Aaefl0921D] Vs. The Income Tax Officer, Ward-2 .......... Respondent T.K. Road, Thiruvalla 689101 Appellant By: Ms. Krishna K., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 21.05.2025 Date Of Pronouncement: 27.06.2025

For Appellant: Ms. Krishna K., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)(ii)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

assessment. The relevant part of judgment is as under: 8. Ld. Counsel for the assesese further appraised us as to how notices under section 142(1)(ii) & (iii) of the Act are also required to be issued. Copy of the notice issued under section 143(2) dated 24.09.2018 is placed

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

ITA 1617/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 May 2025AY 2015-16
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

relevant\npart of judgment is as under:\n\n8. Ld. Counsel for the assesese further appraised us as to how notices under section 142(1)(ii)\n& (iii) of the Act are also required to be issued. Copy of the notice issued under section 143(2)\ndated 24.09.2018 is placed

DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-2(4), CHENNAI vs. K. RETHINAM, DINDIGUL

Appeals of the revenue are dismissed

ITA 1283/CHNY/2023[2017-18]Status: DisposedITAT Chennai30 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Respondent: Mr. V.Justin,CIT
Section 132(4)

आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र

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