“Section 246(1)(a)”

Section References (mined)Section 246Section 246(1)(a)11 judgments

NEW ERA PUBLIC SCHOOL,RAJGARH vs. EXEMPTION WARD, BAREILLY

In the result, the appeal is partly allowed and the Stay Application is dismissed as having become infructuous

ITA 128/LKW/2025[2018-19]Status: DisposedITAT Lucknow28 Nov 2025AY 2018-19

Bench: Shri Anadee Nath Misshra

Section 143Section 143(1)Section 144Section 246(1)Section 246(1)(a)Section 253(3)

matter to the discretion of the Bench. (E.2) We have heard both sides. We have perused materials on record. On perusal of section 246(1)(a) of the I.T. Act, it is found that the appeal against adjustment made in the intimation under section 143(1 ... specifically provided. The relevant part of section 246(1) is reproduced below: I.T.A. No.128/Lkw/2025 Assessment Year:2018-19 31 246. (1) ………………… (a) an order being an intimation under sub-section (1) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under

ASIA BIOTECH PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(1) JAIPUR, JAIPUR

Appeal is hereby dismissed, while upholding the impugned order passed by Learned CIT(A)

ITA 688/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: This Appellate Tribunal, Order Dated 27.02.2025, Passed By Learned Cit(A), Relating To The Assessment Year 2015-16, Whereby The Appeal Filed By The Assessee, Challenging Intimation U/S 143(1) Of The Act Issued By Centralized Processing Unit (Cpc), Bangaluru, Came To Be Dismissed In Limine, Being Barred By Limitation & Having Been Filed 3355 Days After The Prescribed Period Of Limitation.

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT

Section 143(1)Section 246(1)(a)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC-Bench” JAIPUR Jh xxu xks

RAJIVE PAUL,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM

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

ITA 444/COCH/2025[2018-19]Status: DisposedITAT Cochin12 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Soundararajan K.. Jm Assessment Year: 2018-19 Rajive Paul (Chungath Gold Plaza) .......... Appellant Ponnamma Chambers-Ii, Hospital Road Convent Junctn., Kollam 691001 [Pan: Ackpr7163H] Vs. Acit, Central Circle, Kollam .......... Respondent Assessee By: Shri G. Surendranatha Rao, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.08.2025 Date Of Pronouncement: 12.08.2025

For Appellant: Shri G. Surendranatha Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 132Section 143Section 143(1)Section 145CSection 153ASection 154Section 245DSection 245D(4)Section 246(1)(A)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SOUNDARARAJAN K.. JM Assessment

M/S. SOFTZONE TECHPARK PVT. LTD.,,KOLKATA vs. ACIT, CIRCLE 1(1), , KOLKATA

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

ITA 613/KOL/2025[2021-22]Status: DisposedITAT Kolkata24 Jul 2025AY 2021-22

Bench: Passing Order

Section 143(1)Section 154Section 246(1)(a)Section 250

have also gone through the relevant provisions which govern appealable orders before the Ld. JCIT(A). We find that as per section 246(1)(a) of the Act, the intimation u/s 143(1) of the Act is appealable before the JCIT(A). In light of this clear- cut provision

VARDHAMAN VASUNDHARA FAMILY TRUST,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

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

ITA 741/PUN/2025[2022-23]Status: DisposedITAT Pune27 Jun 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.741/Pun/2025 धििाारण वर्ा / Assessment Year : 2022-23 Vardhaman Vasundhara Family Trust, Income Tax Officer, S. No. 1A, F-1, Irani Market Compound, Ward – 7(1), Pune Yerwada, Pune-411006 Vs. Pan : Aactv6457E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar Department By : Shri Akhilesh Srivastva Date Of Hearing : 25-06-2025 Date Of 27-06-2025 Pronouncement :

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Akhilesh Srivastva

Section 143Section 143(1)Section 143(1)(a)

notice about the proposed adjustment u/s 143(1)(a)(ii) by CPC. In this regard, it is imperative to make reference to section 246(1)(a) of Income Tax Act, 1961 which states as under: "Any assessee aggrieved by any of the following orders of an Assessing Officer(below

SADISH PAUL,PONDICHERRY vs. DCIT, WARD-1, PUDUCHERRY

In the result, the appeal of the assessee is dismissed

ITA 787/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Jun 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.787/Chny/2025 Assessment Years: 2017-18 Sadish Paul, Deputy Commissioner Of Income No.19, First Cross, Priyadarshini Nagar, Tax, Gorimedu, Circle-1, Pondicherry-605006 Pondicherry. [Pan: Awxpp6586H) (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri N.V.Krishnan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 03.06.2025 घोषणा की तारीख /Date Of Pronouncement : 11 .06.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.V.Krishnan, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

Section 143(1)Section 143(1)(vi)Section 154

that the assesse has itself committed mistake having furnished wrong facts in its return. It was further argued that within the meaning of section 246(1)(a) of the Act order u/s 143(1) is an appealable order and hence the assesse ought to have contested the same which ... Authorities under various sections are entitled to file appeal before the Ld.CIT(A). Section 143(1) is one such section included in section 246(1)(a) and reads as under:.. 246. Appealable orders.—(1) Subject to the provisions of sub-section (2), any assesse aggrieved by any of the following

MR.JAYARAM SUBRAMANAIAM,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeal of the assessee is dismissed

ITA 26/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.26/Chny/2025 Assessment Years: 2018-19 Mr.Jayaram Subramaniam, The Deputy Commissioner Of No.9A Nn Laxmi Street, Income Tax, Valasaravakkam, Central Circle-2(1), Aswathy, Chennai Chennai- 600 087. [Pan: Afaps5678H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Lavanya, Ca प्रत्यर्थी की ओर से /Revenue By : Smt.Samantha Mullamudi, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 24.03.2025 घोषणा की तारीख /Date Of Pronouncement : 23.04.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Ms.Lavanya, CAFor Respondent: Smt.Samantha Mullamudi, Addl.CIT

Section 143(1)Section 143(3)

that the assesse has itself committed mistake having furnished wrong facts in its return. It was further argued that within the meaning of section 246(1)(a) of the Act order u/s 143(1) is an appealable order and hence the assesse ought to have contested the same which ... Authorities under various sections are entitled to file appeal before the Ld.CIT(A). Section 143(1) is one such section included in section 246(1)(a) and reads as under:.. 246. Appealable orders.—(1) Subject to the provisions of sub- section (2), any assesse aggrieved by any of the following

ANSHUL ANIL GOEL,PUNE vs. DY. COMMISSIONER OF INCOME TAX (1) 1, PUNE

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

ITA 2537/PUN/2024[2024-25]Status: DisposedITAT Pune27 Jan 2025AY 2024-25

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2024-25

For Appellant: Shri Sharad A ShahFor Respondent: Shri Ramnath P Murkunde

Section 143(1)Section 206CSection 64

DCIT (supra) has observed as under: ―13. If the submission of the appellant is accepted and the concerned expression as stated hereinabove in Section 246(1)(a) or in Section 246A(1)(a) is to be considered as relatable to the liability of an assessee to be assessed under Section

TERMOPLAST POLLYPACKS ITALY INDIA PVT. LTD.,TIRUVALLUR vs. THE DCIT, CC-3(1),, CHENNAI

In the result the appeal of the assesse is dismissed

ITA 1104/CHNY/2024[2018-19]Status: DisposedITAT Chennai12 Jul 2024AY 2018-19

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1104/Chny/2024 िनधा"रण वष" /Assessment Years: 2018-19

For Appellant: Shri M.Karunakaran, Advocate

Section 115BSection 143(1)Section 143(3)Section 246Section 246(1)(a)Section 250

assesse has itself committed mistake having :- 4 -: furnished wrong facts in its return. It was further argued that within the meaning of section 246(1)(a) of the Act order u/s 143(1) is an appealable order and hence the assesse ought to have contested the same which is primarily ... Authorities under various sections are entitled to file appeal before the Ld.CIT(A). Section 143(1) is one such section included in section 246(1)(a) and reads as under:.. 246. Appealable orders.—(1) Subject to the provisions of sub- section (2), any assesse aggrieved by any of the following

M/S. T BHIMJYANI REALTY PVT LTD.,MUMBAI vs. DY COMMISSIONER OF INCOME TAX , CIRCLE-14(3)(1), MUMBAI

The appeal of the assessee is allowed for statistical purpose with similar directions

ITA 1264/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 Dec 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1263 /मुं/ 2022 (िन.व. 2019-20)

For Appellant: Shri Dharan GandhiFor Respondent: Shri Prakash Mane, CIT-DR &

Section 143(1)Section 143(1)(a)Section 36Section 43B

arguments made by ld. Departmental Representative are contrary to the provisions of section 246A of 8 ITA Nos. 1263 & 1264/MUM/2022(A.Y.2019-20) the Act. Section 246(1)(a) of the Act provides that intimation u/s. 143(1) is appealable. Similarly, CBDT vide notification dated 04/01/2012(supra) has also clarified that against

M/S. T BHIMJYANI WAREHOUSEING COLD CHAIN PVT LTD.,,MUMBAI-51 vs. DY COMMISSIONER OF INCOME TAX , CIRCLE-14(3)(1), MUMBAI

The appeal of the assessee is allowed for statistical purpose with similar directions

ITA 1263/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 Dec 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1263 /मुं/ 2022 (िन.व. 2019-20)

For Appellant: Shri Dharan GandhiFor Respondent: Shri Prakash Mane, CIT-DR &

Section 143(1)Section 143(1)(a)Section 36Section 43B