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“Section 143(1)(b)”

Section References (mined)Section 143Section 143(1)(b)16 judgments

BHUVANA RAJESWARI VIJAYASANKAR,SALEM vs. THE INCOME-TAX OFFICER, WARD 1(1), SALEM

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

ITA 3379/CHNY/2025[2023-2024]Status: DisposedITAT Chennai27 Jan 2026AY 2023-2024

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Appellant: MR. G AKASH, Adv
Section 115Section 115BSection 139(1)Section 139(4)Section 143(1)

hence there was no requirement of issue of any prior intimation to the assessee. It may be pertinent to mention here that section 143(1)(b) provides that "the tax interest and fee if any shall be computed on the basis of total income computed under clause (a)". Thus

GFCL EV PRODUCTS LIMITED,PANCHMAHAL vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 1759/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2023-24
For Appellant: \nShri Saurabh Soparkar, ARFor Respondent: \nShri Suresh Chand Meena, Sr.DR
Section 115BSection 143(1)Section 143(1)(b)Section 250

give prior adjustment notice to the appellant as the conditions stipulated in proviso to section 143(1)(8) are not applicable to section 143(1)(b) of the Act.\nThe CIT (A) as well as the Deputy Director of Income Tax, CPC has treated the issue of tax rate determination ... filed and that no adjustment to total income was made under section 143(1)(a); only the tax rate was applied differently under section 143(1)(b). Therefore, the requirement of prior intimation under the proviso to section 143(1)(a) was held to be inapplicable. The CIT(A) also

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER- WARD 2(1), AMRITSAR

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

ITA 461/ASR/2024[2023-2024]Status: DisposedITAT Amritsar26 Sept 2025AY 2023-2024

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

Bengaluru has got the power to compute the correct amount of tax and same payable by the assessee in terms of provisions of section 143(1)(b) and (c) of the Act and he prayed that the order of the ld. first appellate authority may please be upheld. 9 I.T.A

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

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

ITA 460/ASR/2024[2022-2023]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-2023

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

Bengaluru has got the power to compute the correct amount of tax and same payable by the assessee in terms of provisions of section 143(1)(b) and (c) of the Act and he prayed that the order of the ld. first appellate authority may please be upheld. 9 I.T.A

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD 2(1), AMRITSAR

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

ITA 459/ASR/2024[2019-2020]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

Bengaluru has got the power to compute the correct amount of tax and same payable by the assessee in terms of provisions of section 143(1)(b) and (c) of the Act and he prayed that the order of the ld. first appellate authority may please be upheld. 9 I.T.A

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD-2(1), AMRITSAR

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

ITA 458/ASR/2024[2015-2016]Status: DisposedITAT Amritsar26 Sept 2025AY 2015-2016

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

Bengaluru has got the power to compute the correct amount of tax and same payable by the assessee in terms of provisions of section 143(1)(b) and (c) of the Act and he prayed that the order of the ld. first appellate authority may please be upheld. 9 I.T.A

PRANAY MAHAJAN WELFARE TRUST,MEDICAL ENCLAVE vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

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

ITA 457/ASR/2024[2014-2015]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-2015

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

Bengaluru has got the power to compute the correct amount of tax and same payable by the assessee in terms of provisions of section 143(1)(b) and (c) of the Act and he prayed that the order of the ld. first appellate authority may please be upheld. 9 I.T.A

MALL OF JAIPUR OWNERS WELFARE ASSOCIATION,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 333/JPR/2025[2024-25]Status: DisposedITAT Jaipur11 Sept 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Mittal, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a
Section 139(1)Section 143(1)Section 250

find that CPC has power to compute the correct amount of tax and sum payable by the assessee in terms of provisions of Section 143(1)(b) and (c) of the Act. Therefore, on this ground also, we do not find any reason to interfere with the order

NATHIBEN KALIDAS PATEL FAMILY TRUST,AHMEDABAD vs. THE ITO, WARD-1(3)(1), AHMEDABAD

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

ITA 190/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2021-22

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 190/Ahd/2025 ("नधा"रण वष" / Assessment Year : 2021-22) बनाम/ Nathiben Kalidas Patel The Ito Ward 1(3)(1), Ahmedabad Family Trust Vs. 18, Mehsana Society, Nava Wadaj, Ahmedabad, Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatn2569D (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Divatia & Shri Samir Vora, Ars. ""यथ" क" ओर से/Respondent By : Shri Nitin Kulkarni, Sr. Dr Date Of Hearing 17/04/2025 25/04/2025 Date Of Pronouncement

For Appellant: Shri S. N. Divatia & Shri Samir VoraFor Respondent: Shri Nitin Kulkarni, Sr. DR
Section 143(1)Section 143(1)(b)Section 160Section 161Section 164Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No

M/S. ELCON ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), KOLKATA

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

ITA 2277/KOL/2024[2022-2023]Status: DisposedITAT Kolkata22 Apr 2025AY 2022-2023
Section 115BSection 143(1)Section 143(1)(a)Section 143(1)(b)Section 246

return computed the tax on the returned\nincome as per the tax regime applicable in the case of the appellant.\nAccording to section 143(1)(b), the AO can compute the tax liability in\naccordance with the provisions of the Act, and no prior intimation is\nrequired to be provided

CLESTRA FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 1478/BANG/2024[2023-24]Status: DisposedITAT Bangalore18 Nov 2024AY 2023-24

Bench: Shri Ramit Kochar & Shri Keshav Dubeyassessment Year: 2023-24

For Appellant: Shri Ravindra T., A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for department
Section 115JSection 143(1)Section 161Section 164Section 164ASection 167BSection 2Section 250Section 3

find that CPC has power to compute the correct amount of tax and sum payable by the assessee in terms of provisions of Section 143(1)(b) and (c) of the Act. Therefore, on this ground also, we do not find any reason to interfere with the order

ARAADHYA JAIN TRUST,MUMBAI vs. INCOME TAX OFFICER, WARD-22(1)(6), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 2197/MUM/2024[2022-23]Status: DisposedITAT Mumbai07 Oct 2024AY 2022-23

Bench: Shri Prashant Maharishi, Am & Shri Anikesh Banerjee, Jm A.Y. 2022-23 Aradhya Jain Trust, Income Tax Officer, 31 Benzer Terraces, Ward 22(1)(6), Abdul Gaffar Khan,Worli, Mumbai Vs. Mumbai

Section 143(1)Section 167BSection 2(29)Section 234B

find that CPC has power to compute the correct amount of tax and sum payable by the assessee in terms of provisions of Section 143(1)(b) and (c) of the Act. Therefore, on this ground also, we do not find any reason to interfere with the order

SRINIVASAN NANDAGOPAL,,COIMBATORE vs. ITO, NCW-1(4), COIMBATORE

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

ITA 1254/CHNY/2024[2022-23]Status: DisposedITAT Chennai20 Sept 2024AY 2022-23

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Ms. R. Anita, Addl.CIT
Section 115BSection 139(1)Section 143(1)

hence there was no requirement of issue of any prior intimation to the assessee. It may be pertinent to mention here that section 143(1)(b) provides that "the tax interest and fee if any shall be computed on the basis of total income computed under clause (a)". Thus

SHARANGPANI DINKAR PANT,MUMBAI vs. ITO WARD 3(3)(1), MUMBAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3353/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R
Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

which provides that the amount of refund due to the assessee is required to be determined after adjustment of tax as computed in Section 143(1)(b) of the Act by the TDS It is prayed that the order of the Ld. CIT (A) is contrary to the decision

SHARANGPANI DINKAR PANT,MUMBAI vs. INTERNATIONAL TAX WARD 3(3)(1) , MUMBAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3352/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R
Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

which provides that the amount of refund due to the assessee is required to be determined after adjustment of tax as computed in Section 143(1)(b) of the Act by the TDS It is prayed that the order of the Ld. CIT (A) is contrary to the decision

MOHAMMEDALLY NOORBHOY BANDUKWALLA TRUST,MUMBAI vs. ADD/JOINT/DEPUTY/ACIT/ITO, NFAC, DELHI

ITA 721/MUM/2023[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Aby T Varkey, Jm & Shri Prashant Maharishi, Am Mohammedally Noorbhoy Bandukwalla Trust Bhiwandiwala Terrace, J S S Ito, Nfac Delhi Road, Next To Parsi Fire Temple, Estate, Delhi, Metro Cinema, Shop No. 1, Vs. Delhi-110002 Block A, 626 Dhobi Talao Marine Lines(E), Mumbai-400002 (Appellant) (Respondent) Pan No. Aaatm0718K Assessee By : Shri K. Gopal & Shri Om Kadalgaokar, Ars Revenue By : Shri P. D. Chougule, Dr Date Of Hearing: 24.05.2023 Date Of Pronouncement : 31.05.2023

For Appellant: Shri K. Gopal &For Respondent: Shri P. D. Chougule, DR
Section 12ASection 143Section 143(1)Section 164(2)Section 3

shares of the members are indeterminate then tax is to be charged at the maximum marginal rate. The CPC according to Provisions of Section 143(1) (b) of the Act is required to compute the tax on the basis of total income computed under clause (a). There is no adjustment ... Facts of case decided by Pune bench was on the fact that trust was registered subsequently. Even otherwise that decision was not on section 143(1)(b) and also did not quote provision of law where CPC is required to issue notice/ intimation to assessee in that subsection. Provision