“Section 14(3)”

Section References (mined)Section 14Section 14(3)30 judgments

FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR

Section 139(1)Section 14(3)Section 80A(5)Section 80J

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish

MUKESH VAIKUNTHLAL MEHTA ,MUMBAI vs. INCOME TAX OFFICER WARD 34(2)(1), MUMBAI

ITA 4669/MUM/2025[2011-12]Status: DisposedITAT Mumbai01 Jan 2026AY 2011-12

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Sailee GujrathiFor Respondent: Shri Annavaran Kosuri

Section 14(3)Section 143(1)Section 143(3)Section 147Section 148Section 50CSection 54

However, the assessment was reopened as notice under Section 148 was issued to the Assessee on 10/11/2015. 4. During the assessment proceedings under Section 14(3) read with Section 147 of the Act, the Assessing Officer noted that the Assessee had reported capital gains income on account of sale

WESTERN INDUSTRIAL CO-OPERATIVE ESTATE LIMITED,MUMBAI vs. DCIT CIRCLE 32(1), MUMBAI

In the result the appeal filed by the assessee in ITA No

ITA 6514/MUM/2024[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Section 14(3)Section 194ISection 24Section 80P(2)(d)Section 80P(2)(e)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY (VICE PRESIDENT)\nAND\nSHRI

WESTERN INDUSTRIAL CO-OPERATIVE ESTATE LIMITED,MUMBAI vs. ACIT, CIRCLE 32(1), MUMBAI

In the result the appeal filed by the assessee in ITA No

ITA 6324/MUM/2024[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Section 14(3)Section 194ISection 24Section 80P(2)(d)Section 80P(2)(e)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY (VICE PRESIDENT)\nAND\nSHRI

AVISHKAR NIRMAN PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2302/KOL/2025[2013-2014]Status: DisposedITAT Kolkata11 Dec 2025AY 2013-2014

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2302/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2013-2014) Avishkar Nirman Private Ltd, Vs Ito Ward-13(1), Kolkata 7, Tara Chand Dutta Street, 3Rd Floor, Kolkata-700073 Pan No. :Aagca 5075 Q (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By Shri Manoj Kataruka, Advocate रधजस्व की ओर से /Revenue By : Shri Santanu Ghosh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/12/2025 घोषणा की तारीख/Date Of Pronouncement : 11/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 16.09.2025 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld.Ar That The Assessee Is Challenging The Reopening Of The Assessment. It Was Submission That The Original Assessment U/S.143(3) Of The Act Came To Be Completed In The Case Of The Assessee On 28/01/2016. It Was Submission That Notice U/S.148 Of The Act Had Been Issued To The Assessee On 19/03/2020. It Was He Submission That This Was Beyond The Period Of 4 Years From The End Of The Relevant Assessment Year. It Was Submission That The In View Of Provision Of Section 147 Of The Act, The Ao Must Record The Failure On The Part Of The Assessee To Disclose Truly & Fully All Material Facts As Required For The Assessment.

For Respondent: Shri Santanu Ghosh, Sr. DR

Section 14(3)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT

RAKESH JAIN,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI

In the result the appeal filed by the assessee stands allowed

ITA 546/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Dec 2025AY 2017-18

Section 115Section 144Section 145Section 156Section 250Section 274Section 68

applying a higher net profit rate\nto total contract receipts after rejecting\nassessee's books of account by invoking\nthe provisions of section 14(3), no\nseparate addition can be made on account\nof cash credit u/s.68, even though the\nassessee has failed to discharge its onus\nof proof ... applying a higher net profit rate\nto total contract receipts after rejecting\nassessee's books of account by invoking\nthe provisions of section 14(3), no\nseparate addition can be made on account\nof cash credit u/s.68, even though the\nassessee has failed to discharge its onus\nof proof

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE

GOEL EISHA CAPITALS,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

ITA 1006/PUN/2024[AY 2019 - 20]Status: DisposedITAT Pune07 Apr 2025

Section 132Section 142(1)Section 143(2)Section 143(3)Section 263

nmentioned discussion.\nA copy of engineer's certificate is also attached for your honour's\nreference. (Refer annexure \"H1\")\nThe assessee hereby produces section 14(3) of The Real Estate (Regulation\nAnd Development) Act, 2016 for your honour's reference.\n“143(3) In case any structural defect

JAYVANTKUMAR RAMANLAL CHOKSHI,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 917/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-19

Section 14(3)Section 143(1)Section 143(3)Section 263Section 54Section 54ASection 54F

ITA No.917/Ahd/2024 (Assessment Year: 2018-19) Jayvantkumar Ramanlal Chokshi vs. PCIT-1 Page 1 of 5 IN THE INCOME TAX

DAKSHIN DAMODAR RICE MILL PRIVATE LIMITED,BANKURA MORE, MUCHKHANDA vs. ACIT, CIR-1, BURDWAN, BURDWAN

In the result, the appeal of the assesseeis allowed

ITA 901/KOL/2024[2008-09]Status: DisposedITAT Kolkata21 Jan 2025AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Acit, Cir-1, Dakshin Damodar Rice Mill Aaykar Bhavan, Court Private Limited. Bankura More Muchkhada, Compound, Burdwan-713101, Vs. Burdwan-713103, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcd1784A Assessee By : Shri Soumitra Choudhury & Shri Pranbesh Sarkar, Ars Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 08.01.2025 Date Of Pronouncement : 21.01.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Soumitra Choudhury & ShriFor Respondent: Shri Sailen Samadder, DR

Section 14(3)Section 144Section 271Section 271(1)(c)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SMT RAJPRIYAM, RAJAPALAYAM

In the result, appeal filed by the Revenue is dismissed

ITA 2047/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Jan 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R. Raghunathaआयकर अपील सं./Ita No.2047/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Vs. Smt. Rajpriyam The Dcit, Non-Corporate Circle-2, 506-C, Thenkasi Road, Madurai. Rajapalayam-626 117. [Pan: Arzpr-4762-N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.R.Clement Ramesh Kumar,CITFor Respondent: Mr. R.Venkata Raman, CA

Section 250Section 68

applying a higher net profit rate to total contract receipts after rejecting assessee's books of account by invoking the provisions of section 14(3), no separate addition can be made on account of cash credit u/s.68, even though the assessee has failed to discharge its onus of proof

ALL INDIA CHESS FEDERATIION ,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, all the three appeals filed by the assessee are dismissed

ITA 30/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Jan 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.28, 29 & 30/Chny/2023 िनधा;रण वष; /Assessment Years: 2015-16, 2016-17 & 2017-18 All India Chess Federation, The Income Tax Officer Hall No.70, Vs. (Exemptions), Jawaharlal Nehru Stadium, Ward-1, Chennai. Sydenhams Road, Periamet, Chennai – 600 003. [Pan: Aaaaa 2155P]

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT

Section 11

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. ANIRUDH KHEMKA, CHENNAI

The appeal stands dismissed

ITA 1331/CHNY/2023[2012-13]Status: DisposedITAT Chennai10 Oct 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1331/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2012-13) Dcit Shri Anirudh Khemka बनाम/ Corporate Circle-1(1) Y-202, Anna Nagar, Vs. Chennai. Chennai-600 040 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ahapa-7558-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Ms. Kavitha (Addl.Cit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri B.Ramakrishnan (Fca) & Shri Shrenik Chordia (Ca)- Ld. Ars सुनवाई की तारीख/Date Of Hearing : 28-08-2024 घोषणा की तारीख /Date Of Pronouncement : 10-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Ms. Kavitha (Addl.CIT)-Ld. Sr. DRFor Respondent: Shri B.Ramakrishnan (FCA) &

Section 14(3)Section 68Section 69C

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(2), NAGPUR vs. AJAY VISHANDAS KAMNANI, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 88/NAG/2023[2020-21]Status: DisposedITAT Nagpur02 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Himesh DemleFor Respondent: Shri Kailash C. Kanojiya

Section 143(2)Section 143(3)Section 153ASection 69C

applying a higher net profit rate to total contract receipts after rejecting assessee’s books of account by invoking the provisions of section 14(3), no separate addition can be made on account of cash credit u/s.68, even though the assessee has failed to discharge its onus of proof

M/S YAMUNA POWER & INFRASTRUCTURE LTD.,JAGADHRI vs. DCIT, CIRCLE, YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 1229/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh19 Jul 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(3)Section 271ASection 80ISection 92C

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING

I.T.O. WARD -1, AMRAVATI vs. SHRI SANJAY NANASAHEB BHARSAKALE, AMRAVATI

In the result, the appeal of the department is rejected

ITA 81/NAG/2018[2011-2012]Status: DisposedITAT Nagpur16 Jul 2024AY 2011-2012

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Abhay Y.Marathe, Sr.Dr

Section 131Section 143(1)Section 143(3)Section 148Section 250Section 269TSection 44ASection 68

BRIJ EDUCATIONAL TRUST,MEERUT vs. CIT (EXEMPTION), LUCKNOW

In the result, the Appeal filed by the Assessee stands allowed

ITA 1498/DEL/2022[2011-12]Status: DisposedITAT Delhi08 Jul 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2011-12 Brij Educational Trust, Vs. Cit (Exemption), Lucknow A-162, Defence Colony, C.R. Building, Ito, Meerut-250001 (Up) I.P. Estate, (Pan: Aabtb4074C) New Delhi - 110 002 (Appellant) (Respondent)

For Appellant: Sh. K. Sampath, Adv. & Sh. V. RajkumarFor Respondent: Ms. Nidhi Singh, CIT(DR)

Section 14(3)Section 143(3)Section 147Section 148Section 151Section 26Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR

ALL INDIA CHESS FEDERATIION ,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, all the three appeals filed by the assessee are dismissed

ITA 29/CHNY/2023[2016-17]Status: DisposedITAT Chennai10 Jan 2024AY 2016-17

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT

Section 11

ALL INDIA CHESS FEDERATIION ,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, all the three appeals filed by the assessee are dismissed

ITA 28/CHNY/2023[2015-16]Status: DisposedITAT Chennai10 Jan 2024AY 2015-16

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT

Section 11

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