“Section 143(1)(1)”

Section References (mined)Section 143Section 143(1)(1)9 judgments

DEPUTY COMMISSIONER OF INCOME TAX, C R BUILDING IP ESTATE vs. COFORGE LIMITED, GUR RAVI DAS MARG KALKAJI

In the result, the appeal filed by the assessee being ITA No

ITA 4659/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Pooja Swaroop, CIT DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80M

High Court in the case of Easter Industries Ltd. vs. UOI (supra) wherein it is held as under :- “ The Assessing Officer under section 143(1)(1) of the Income-tax Act, 1961, in the assessee’s return of income for the assessment year 1989-90, made three adjustments

COFORGE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI, NEW DELHI

In the result, the appeal filed by the assessee being ITA No

ITA 4333/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Pooja Swaroop, CIT DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80M

THE WOODLAND CO-OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX 23(1), MUMBAI , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2545/MUM/2025[2012-2013]Status: DisposedITAT Mumbai10 Jul 2025AY 2012-2013

Section 10ASection 139Section 139(1)Section 142Section 143Section 143(1)Section 234ASection 234CSection 80P(2)(d)

issue that arises for our consideration is,\nfirstly, whether the ld CIT(A) is justified in upholding the\nadjustment invoking section 143(1)(1)(v) of the Act disallowing the\ndeduction claimed under Section 80P(2)(d) of the Act, on the ground\nthat the return of income

S B DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

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

ITA 2052/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad17 Apr 2025AY 2023-24

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2023-24

Section 143(1)Section 191Section 199

been prepared mechanically without application of mind and ignoring the facts and submissions. The intimation is outside purview of provisions of section 143(1)(1). The intimation be quashed. 1.1 The denial of credit of TDS of Rs.4,61,846/- is not permissible while preparing Intimation under section

SURESH RAMKRISHNA BIDRI,SOLAPUR vs. ITO WARD 1(1) , SOLAPUR

In the result, appeal of the assessee is allowed

ITA 1900/PUN/2024[2023-24]Status: DisposedITAT Pune24 Oct 2024AY 2023-24

Bench: Shri Manish Boradआयकर अपील सं. / Ita No.1900/Pun/2024 "नधा"रण वष" / Assessment Year : 2023-24

For Respondent: Assessee by None

Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA

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

making the disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) w.e.f. 01.04.2021 to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading

RISHABH METALS AND CHEMICALS PVT. LTD.,MUMBAI vs. CPC, DCIT -CIR 1(3)(1), MUMBAI

In the result, appeal of the Assesses is partly allowed

ITA 775/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerishabh Metals & Chemicals V. Dcit-Circle -1(3)(1) Private Limited Aayakar Bhavan, M.K. Road 4Th Floor, Eross Theatre Bldg Mumbai - 400020 Jt Road, Churchgate Mumbai - 400020 Pan: Aaacr2214E (Appellant) (Respondent) Assessee Represented By : None Department Represented By : Shri P.D. Chougule

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)

such a situation, cannot be reason enough to disregard the binding views of honorable jurisdictional court. To that extent, the provisions of section 143(1)(1)(a)(iv) must be read down. What essentially follows is the adjustments under section 143(1)(a) in respect of disallowances

KOODARANHI REGIONAL AGRICULTURAL WELFARE CO-OP SOCIETY LTD,KOZHIKKODE vs. THE ITO, KOZHIKKODE

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 953/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80PSection 80P(2)Section 80P(2)(a)

making the disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions

M/S.MUKKAM MEGA MULTIPURPOSE CO-OP SOCEITY LTD,KOZHIKKODE vs. THE ITO, KOZHIKKODE

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 952/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139(1)Section 139(4)Section 143(1)(a)Section 154Section 80Section 80ASection 80PSection 80P(2)