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“Section 143(1)(i)”

Section References (mined)Section 143Section 143(1)(i)5 judgments

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

ITA 494/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 44A

which in turn arises from the intimation issued by the Assessing Officer/Centralized Processing Center (for short, “A.O/CPC”) under I.T.A.No.494/VIZ/2025 Audrey Bernice Roy section 143(1) of the Income-Tax Act, 1961 (for short, “the Act”), dated 27.01.2020 for the Assessment Year 2017-18. The assessee has assailed the impugned ... from Salary: Rs. 12,05,509/-; and (iii) Income from Other Sources: Rs. NIL. Thereafter the AO/CPC, Bengaluru vide an intimation issued under section 143(1) of the Act, dated 11.01.2019, determined the income of the assessee at Rs. 27,57,118/- which comprised of, viz. (i) Income from Salary

URMISH M. UDANI,MUMBAI vs. ACI 10(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6144/MUM/2017[2009-10]Status: DisposedITAT Mumbai09 Oct 2025AY 2009-10

Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\n&\nSHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER\nI.T.A. No. 6144/Mum/2017\nAssessment Year: 2009-10\nShri Urmish M. Udani\nRH-12, J-12, Prabhukrupa\nSector-6, Vashi\nNavi Mumbai - 400705\n[PAN: AAGPU5477P]\nअपीलार्थी/ (Appellant)\nAsst. Commissioner of Income\nVs\nTax – 10(3), Mumbai\nप्रत्यर्थी / (Respondent)\nAssessee by : Shri Madhur Agrawal/Shri Fenil Bhatt, A/Rs\nRevenue by: Shri Vivek Perampurna, CIT D/R\nसुनवाई की तारीख/Date

For Appellant: Shri Madhur Agrawal/Shri Fenil Bhatt, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 139(4)Section 143(2)Section 143(3)Section 147Section 148Section 68

notice under Section 143(2) of the Act to assess under section 143(3) of the Act had\nexpired. It is clear from Section 143(1)(i) of the Act as in force at the relevant time that the intimation\nthereunder is without prejudice to the right of the Revenue ... assessment can be exercised where assessment has not been completed under\nSection 143(3) of the Act or even where intimation under Section 143(1)(i) of the Act has been issued\nprovided the time to take further proceeding by issuing notice under Section 143

RONAK GEMS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4604/MUM/2018[2016-17]Status: DisposedITAT Mumbai16 Nov 2022AY 2016-17
Section 139Section 142Section 143Section 143(2)Section 143(3)Section 147Section 148Section 156

notice under Section 143(2) of the Act to assess under section 143(3) of the Act had expired. It is clear from Section 143(1)(i) of the Act as in force at the relevant time that the intimation thereunder is without prejudice to the right of the Revenue ... assessment can be exercised where assessment has not been completed under Section 143(3) of the Act or even where intimation under Section 143(1)(i) of the Act has been issued provided the time to take further proceeding by issuing notice under Section 143

THE ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL, MUMBAI

In the result, the both the appeals of the revenue are dismissed

ITA 2244/MUM/2021[2015-16]Status: DisposedITAT Mumbai02 Sept 2022AY 2015-16
Section 132Section 139(1)Section 143(3)Section 153ASection 68

notice under Section 143(2) of the Act to assess under section 143(3) of the Act had expired. It is clear from Section 143(1)(i) of the Act as in force at the relevant time that the intimation thereunder is without prejudice to the right of the Revenue ... assessment can be exercised where assessment has not been completed under Section 143(3) of the Act or even where intimation under Section 143(1)(i) of the Act has been issued provided the time to take further proceeding by issuing notice under Section 143

ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL , MUMBAI

In the result, the both the appeals of the revenue are dismissed

ITA 2243/MUM/2021[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14
Section 132Section 139(1)Section 143(3)Section 153ASection 68

notice under Section 143(2) of the Act to assess under section 143(3) of the Act had expired. It is clear from Section 143(1)(i) of the Act as in force at the relevant time that the intimation thereunder is without prejudice to the right of the Revenue ... assessment can be exercised where assessment has not been completed under Section 143(3) of the Act or even where intimation under Section 143(1)(i) of the Act has been issued provided the time to take further proceeding by issuing notice under Section 143