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“Section 143(2)(a)”

Section References (mined)Section 143Section 143(2)(a)10 judgments

VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 233/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18
For Appellant: Shri G. Srinivasa Rao, CAFor Respondent: : Shri Karthik Manickam, SR-DR
Section 124(3)(a)Section 127(2)Section 129Section 143(2)

assessee has challenged\nthe very validity of the assessment on the jurisdictional issue relating\nto non-issuance of a valid notice under section 143(2) of the Act by\nthe jurisdictional Assessing Officer. The Ld. AR submitted that the\nassessee had filed its return of income for the year under ... passed by the JAO. It\nwas therefore contended that while the assessment order has been\npassed by the JAO, no valid notice under section 143(2) of the Act\nwas ever issued by him and the only notice on record has been\nissued by the non-JAO. It was further

SURAJ CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 2350/MUM/2025[2021-22]Status: DisposedITAT Mumbai29 Aug 2025AY 2021-22

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

Section 143(1)Section 154Section 51Section 80PSection 80P(2)(d)

notice must be issued and an opportunity of being heard must be granted to the assessee in accordance with the proviso section 143(2)(a) of the Act. 9.6 It is a well settled law that, before making any adjustment which results in increase in the tax liability or reduction

SURAJ CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 2349/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Aug 2025AY 2020-21

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

Section 143(1)Section 154Section 51Section 80PSection 80P(2)(d)

notice must be issued and an opportunity of being heard must be granted to the assessee in accordance with the proviso section 143(2)(a) of the Act. 9.6 It is a well settled law that, before making any adjustment which results in increase in the tax liability or reduction

SURAJ CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 2348/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Aug 2025AY 2019-20

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

Section 143(1)Section 154Section 51Section 80PSection 80P(2)(d)

notice must be issued and an opportunity of being heard must be granted to the assessee in accordance with the proviso section 143(2)(a) of the Act. 9.6 It is a well settled law that, before making any adjustment which results in increase in the tax liability or reduction

SURAJ CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 2347/MUM/2025[2013-14]Status: DisposedITAT Mumbai29 Aug 2025AY 2013-14

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

Section 143(1)Section 154Section 51Section 80PSection 80P(2)(d)

notice must be issued and an opportunity of being heard must be granted to the assessee in accordance with the proviso section 143(2)(a) of the Act. 9.6 It is a well settled law that, before making any adjustment which results in increase in the tax liability or reduction

GREENOVOC SPECIALTY COATINGS PRIVATE LIMITED ,NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 15(1)(2), MUMBAI, MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 3284/MUM/2025[2024-25]Status: DisposedITAT Mumbai25 Jul 2025AY 2024-25

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 115BSection 143(1)

Greenovoc Specialty Coatings Private Limited and an opportunity of being heard must be granted to the assessee in accordance with the proviso section 143(2)(a) of the Act. 5.1 In the present facts of the case it is noted that the assessee opted for concessional rate at 15% u/s.115BAB

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

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

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

year." 7.7. It can be seen from the provisions of Sec.127(4) of the Act that the necessity of re-issuing notice under section 143(2), by the transferee AO is not necessary, but on the date on which the notice under section 143(2) is issued by the transferor ... questions of law that arose for consideration in Hotel Blue Moon's case the first question was whether notice under Section 143(2) would be mandatory for the purpose of making the assessment under Section 143(3) of the Act. It was observed:- "3. The Appellate Tribunal held while affirming

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

year." 7.7. It can be seen from the provisions of Sec.127(4) of the Act that the necessity of re-issuing notice under section 143(2), by the transferee AO is not necessary, but on the date on which the notice under section 143(2) is issued by the transferor ... questions of law that arose for consideration in Hotel Blue Moon's case the first question was whether notice under Section 143(2) would be mandatory for the purpose of making the assessment under Section 143(3) of the Act. It was observed:- "3. The Appellate Tribunal held while affirming

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

2) was issued by the assessment proceeding for a long time. Jurisdictional AO viz. the ITO. Ward- 4(1). Raipur after the initial section 143(2) notice issued by the non- jurisdictional AO on 19.09.2016. Hence, the provisions of section 124(3) are clearly not applicable. 4.1.3 In case ... instant case, the order of assessment was challenged on several grounds and, particularly, on the ground that no notice under section 143(2) of the Act was issued within the time prescribed by the assessing officer, who had jurisdiction over the assessment file of the assessee at the relevant time