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“Section 143(4)”

Section References (mined)Section 143Section 143(4)21 judgments

The decision most relied on for Section 143(4) is Pr. CIT v. Abhisar Buildwell (P.) Ltd. (149 Taxmann.com 399), cited in 2,379 judgments on BharatTax.

Leading authorities on Section 143(4)

Pr. CIT v. Abhisar Buildwell (P.) Ltd.
149 Taxmann.com 399 · 2023 · Supreme Court
2,379
citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

Andaman Timber Industries v. CCE
281 CTR 241 · 2015 · Supreme Court
1,335
citing judgments

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

Totgars Co-operative Sale Society Ltd. v. ITO
322 ITR 283 · 2010 · Supreme Court
1,283
citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Meeta Gutgutia
395 ITR 526 · 2017 · High Court
1,226
citing judgments

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

Pr. CIT v. Totagars
395 ITR 611 · 2017 · High Court
1,074
citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT
431 ITR 1 · 2021 · Supreme Court
999
citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

CIT v. SSA’s Emerald Meadows
73 Taxmann.com 248 · 2016 · Supreme Court
953
citing judgments

A notice issued under Section 274 read with Section 271(1)(c) is invalid if it fails to specify whether penalty proceedings are for concealment of particulars of income or furnishing inaccurate particulars of income. Such lack of specificity vitiates the penalty proceedings.

State Bank Of India v. CIT
389 ITR 578 · 2016 · High Court
817
citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Judgments citing Section 143(4)

Dharamvir Khosla vs. DCIT CC-5, New Delhi

ITA 3977/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

Page 1 ITA Nos. 3976 & 3977/Del/2025 DharamvirKhosla (AY: 2019-20 & 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH

Dharamvir Khosla vs. DCIT CC-5, New Delhi

ITA 3976/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Jan 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of regular assessment under section 143(3) or 144 of the Act, the tax paid

Pawan Hans Limited, Noida vs. DCIT, Circle- 19(2), Delhi

In the result, the appeal of the Assessee is allowed for

ITA 1799/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Nov 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1799/Del/2025 िनधा"रणवष"/Assessment Year:2018-19 बनाम Pawan Hans Limited Dcit, Corporate Office, C-14, Vs. Circle 19(2), Sector-1, Noida Raghunathpur, New Delhi. Gautam Buddha Nagar, Uttar Pradesh. Pan No.Aaacp1561A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 143(4)

dismissing the same on the ground of merger. 5.1 Ld. Counsel further submitted that this position also finds support from the provisions of section 143(4) of the Act, which specifically provides that where a regular assessment is made u/s 143(3), the tax, interest, and demand shall be computed

Kaushaliya Devi Dhoot, Jodhpur vs. ACIT, Circle-3, Jodhpur

In the result, the appeal of the assessee is dismissed

ITA 779/JODH/2024[2022-23]Status: DisposedITAT Jodhpur30 Oct 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 11Section 143Section 143(1)Section 143(3)Section 246ASection 801A

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of regular assessment under section 143(3) dr 144 of the Act, the tax paid

Suntec Business Solutions Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Corporate Circle 3(1), Chennai

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

ITA 3252/CHNY/2024[2021-22]Status: DisposedITAT Chennai15 Jul 2025AY 2021-22

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Sharath Rao, Advocate &For Respondent: Shri AR.V Sreenivasan, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143C(1)Section 144C(5)Section 92C

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of regular assessment under section 143(3) or 144 of the Act, the tax paid

Life Montage Co-Operative Housing Society Ltd, Pune vs. ITO, Ward-2(2), Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 261/PUN/2025[2020-21]Status: DisposedITAT Pune23 Jun 2025AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.261/Pun/2025 Assessment Year : 2020-21 Life Montage Cooperative Vs. Income Tax Officer, Housing Society Ltd., Ward-2(2), Pune S.No.214, Hissa No.3, Sus, Mulshi, Pune 411 021 Maharashtra Pan : Aacal3975C Appellant Respondent

For Appellant: Shri Pratik SandbhorFor Respondent: Date of hearing
Section 143(2)Section 143(4)Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.261/PUN/2025

Shreenath Mhaskoba Sakhar Karkhana Ltd, Pune vs. DCIT, Circle-5, Pune

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

ITA 305/PUN/2025[2018-19]Status: DisposedITAT Pune30 May 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.305/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Shreenath Mhaskoba Sakhar Vs. Dcit, Circle-5, Pune. Karkhana Ltd., Survey No.12/2, 2Nd Floor, Meghdoot Building, Behind Bharat Petroleum Pump, Hadpasar, Pune- 411028. Pan : Aahcs3018G Appellant Respondent Assessee By : Shri B.D. Bhide Revenue By : Shri A. D. Kulkarni Date Of Hearing : 02.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.12.2024 Passed By Ld. Addl/Jcit(A)-7, Kolkata [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Being Aggrieved By An Order Passed U/Sec.250 By The Ld. Cit(A)- Nfac, Delhi (Hereinafter Referred For Short As The Ld. Cit(A)) Your

For Appellant: Shri B.D. BhideFor Respondent: Shri A. D. Kulkarni
Section 116Section 139(1)Section 143Section 143(1)Section 143(3)Section 250Section 438Section 43BSection 80Section 80I

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of regular assessment under section 143(3) or 144 of the Act, the tax paid

Assistant Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Bangalore International Airport Limited, Bangalore

ITA 1108/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Smt. Nandini Das, CIT-DR
Section 143(4)Section 80I

first issue raised by the revenue is that the learned CIT(A) erred in allowing the deduction under Section 143(4) of the Act on the income from non- aeronautical operations, bank interest and other incomes. 3. The brief facts are that the assessee, in the present case

The Chorode Service Co-Op Bank Ltd Ll139, Chorode vs. ITO, Ward-2(2), Kozhikode

In the result, appeal of the Revenue is dismissed

ITA 123/COCH/2024[AY 2020-2021]Status: DisposedITAT Cochin05 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.V.S.Narayanan, CAFor Respondent: Dr.S.Pandian, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 246Section 246ASection 80PSection 80P(2)(a)

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of 4 ITA No.122-123/Coch/2024. The Chorode Service Co-operative Bank Ltd. regular assessment under section 143

The Chorode Service Co-Operative Bank Ltd, Ll139, Chorode vs. ITO, Ward-2(2), Kozhikode

In the result, appeal of the Revenue is dismissed

ITA 122/COCH/2024[2018-2019]Status: DisposedITAT Cochin05 Nov 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.V.S.Narayanan, CAFor Respondent: Dr.S.Pandian, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 246Section 246ASection 80PSection 80P(2)(a)

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of 4 ITA No.122-123/Coch/2024. The Chorode Service Co-operative Bank Ltd. regular assessment under section 143

Microland Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

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

ITA 1321/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Aug 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri B.K. Manjunath, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 143(4)Section 244ASection 80JSection 90

dated: 26.09.2022 and scrutiny order u/s 143(3) r.w.s 144B of the Act dated: 26.09.2022 have been merged as per provisions of section 143(4) of the Act. 4. That the Learned Authorities below failed to appreciate that the intimation u/s 143(1) of the Act dated: 26.09.2022 is without ... 143(1) dated 29.3.2022 and scrutiny assessment order u/s 143(3) dated 29 3.2022 have been merged in view of the provisions of section 143(4) of the IT Act. Therefore, the appellant is advised to file an appeal against the scrutiny assessment order u/s 143(3) dated

M/S Kvr Infra, Mumbai vs. JCIT, Range-30(2), Mumbai

In the result, the appeal of the assessee is allowed for

ITA 2195/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Aug 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Section 143(3)Section 143(4)

hiring of cranes it filed return of income on 11.04.2014 at Rs.NIL. The return was picked up for scrutiny by issuing notice under Section 143(4) on 28.08.2015. It resulted into an assessment order determining the total income of the assessee at Rs. 6,41,42,450/- by assessment order

Late Sharmishta Mafatlal Mehta, Mumbai vs. Commissionr of Income Tax (A), NFAC, Delhi, Mumbai

ITA 4219/MUM/2023[2010-11]Status: DisposedITAT Mumbai27 Aug 2024AY 2010-11

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Hemant MehtaFor Respondent: Shri Avinash Baburao Karpe
Section 133(6)Section 142(1)Section 143(3)Section 254Section 27(3)

reproduced in paragraph 11 below] 7. Pursuant to the above directions issued by the Tribunal, the Assessing Officer passed, order dated 30/12/2019, under Section 143(4) read with Section 254 of the Act, restricting the addition on account of the bogus purchases to INR 1,29,61,913/- being

Societe Generale Global Solution Centre Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

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

ITA 1028/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Sri Rony Antony, A.RFor Respondent: Smt. S. Praveena, D.R
Section 1Section 10ASection 142(1)Section 143(1)Section 143(3)Section 234CSection 250Section 44ASection 90

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of regular assessment under section 143(3) or 144 of the Act, the tax paid

Nitinkumar Mulchand Shah, Mumbai vs. ITO-24(3) (2), Mumbai

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

ITA 4824/MUM/2023[2012-13]Status: DisposedITAT Mumbai07 Jun 2024AY 2012-13

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhannitinkumar Mulchand Shah Vs. Ito-24(3)(2), Ward No. Shop No. 6, V.R. Posha Chawl, 24(3) (1), Jijamata Road, Pump House, Piramal Chamber, Mumbai Andheri (East), Mumbai – – 400012. 400093. Pan: Aafps7328J (Appellant) (Respondent)

Section 141Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69

support of his grounds of appeal Non 1.2.3 & 4. Therefore. I do not find any reason to interfere in the order under section 143(4) r.w.s. 147 of the Income Tax Act, 1961 dated 16 12.2019 for the assessment year 2012-13 in respect of additions

DCIT RG. - 3(1), Mumbai vs. M/S. Bajaj Auto Ltd., Mumbai

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

ITA 4372/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40

Ground No. 10 which is in respect of deleting the interest charges Under section 234B in view of the deemed provision of section 143(4)(b) of the Act. Ld. AR of the assessee brought to our notice that the issue in appeal has been considered by the Co-ordinate

M/S. Bajaj Auto Ltd., Mumbai vs. DCIT RG. - 3(1), Mumbai

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

ITA 4236/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40

Ground No. 10 which is in respect of deleting the interest charges Under section 234B in view of the deemed provision of section 143(4)(b) of the Act. Ld. AR of the assessee brought to our notice that the issue in appeal has been considered by the Co-ordinate

Orient Craft Limited, Gurgaon vs. DCIT Central Circle 2, Gurgaon

ITA 1097/DEL/2023[2017-18]Status: DisposedITAT Delhi31 Oct 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(1)Section 143(3)Section 154Section 36(1)(va)

143(3) of the Act. Therefore, no cause of action arises from the order passed under section 143(3) of the Act. 9. Section 143(4) of the Act only mentions that on completion of regular assessment under section 143(3) or 144 of the Act, the tax paid

M/S Zenith Steel Tubes & Industries Ltd, Mumbai vs. Dy Commissioner of Income Tax CC-2(4), Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2996/MUM/2022[2017-18]Status: DisposedITAT Mumbai26 Apr 2023AY 2017-18

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2017-18 M/S Zenith Steel Tubes & Dy. Cit Cc 2(4), Industries Ltd., 802, Pratishta Bhavan, Old Vs. 204, Maker Bahvan No. 3, Cgo Building, M.K. Road, New Marine Lines-400020. Mumbai-400020. Pan No. Aacca 3423 E Appellant Respondent Assessee By : Mr. Hariom Tulsyan, Ar Revenue By : Ms. Mahita Nair, Dr Date Of Hearing : 12/04/2023 : Date Of Pronouncement 26/04/2023 Order

For Appellant: Mr. Hariom Tulsyan, ARFor Respondent: Ms. Mahita Nair, DR
Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 961/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT