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“Section 143(1)(0)”

Section References (mined)Section 143Section 143(1)(0)3 judgments

The decision most relied on for Section 143(1)(0) is 0 (SC) National Thermal Power Limited v. CIT: 229 ITR 383 (SC) Assam Company (India) Ltd. v. CIT (122 ITR 168), cited in 15 judgments on BharatTax.

Leading authorities on Section 143(1)(0)

0 (SC) National Thermal Power Limited v. CIT: 229 ITR 383 (SC) Assam Company (India) Ltd. v. CIT
122 ITR 168 · 1980 · High Court
15
citing judgments

An assessing officer is duty-bound to compute the income of an assessee in accordance with the law, irrespective of any admission made by the assessee. The purpose of assessment is to correctly determine taxable income as per the Act.

Judgments citing Section 143(1)(0)

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 143Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

date of passing of intimation order, the issue being highly dehatable, the Assessing Officer ought not to have resorted to the provision under Section 143(1)(0) of the Act of 1961, which was completely unsustainable and bad in law and the same was neither considered by the CIT (Appeals ... respect of employees' share of contribution towards ESI and EPF could not be summarily disallowed by Assessing Officer under the provisions contained in Section 143(1)(0) of the Act of 1961 and negated disallowance of delayed deposit of employees' share of contribution towards ESI and EPF holding that

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 143Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

date of passing of intimation order, the issue being highly dehatable, the Assessing Officer ought not to have resorted to the provision under Section 143(1)(0) of the Act of 1961, which was completely unsustainable and bad in law and the same was neither considered by the CIT (Appeals ... respect of employees' share of contribution towards ESI and EPF could not be summarily disallowed by Assessing Officer under the provisions contained in Section 143(1)(0) of the Act of 1961 and negated disallowance of delayed deposit of employees' share of contribution towards ESI and EPF holding that

The Premier Co-Operative Credit Society, Mumbai vs. CIT(A), NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 2605/MUM/2024[2019-20]Status: DisposedITAT Mumbai20 Aug 2024AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Deven Patil & Shri MilindFor Respondent: Shri Sridhar G. Menon, Sr. DR
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P

facts of the present case, admittedly the provision enabling the AO to pass an order relying upon sub-clause (5) of Section 143(1)(0) was not on the Statute for 2018-19 assessment year. Accordingly, for the detailed reasons hereinabove, setting aside the impugned order, the appeal

Section 143(1)(0) — 3 case laws | BharatTax