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“Section 142(1)(1)”

Section References (mined)Section 142Section 142(1)(1)8 judgments

BIPRAJIT DEB,COOCHBEHAR vs. ITO, WARD 2(1), , COOCHBEHAR

Appeal of the assessee is dismissed

ITA 442/KOL/2025[2017-18]Status: DisposedITAT Kolkata07 Jul 2025AY 2017-18

Bench: the end of relevant assessment year no Notice u/s 142(1) could have been issued by the A.O. calling for the return of income as per the provision of Sec. 142(1)(1) of the Act.

Section 133(6)Section 142(1)Section 144Section 144ASection 250Section 251(1)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-I, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

assessing officer to call for a return of income to make an assessment u/s 143 of the Act. The provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1