“Section 143(3)”

Section References (mined)Section 143Section 143(3)45,044 judgments

KAMLA ASSOCIATES,SHEOPUR vs. ACIT-3(1), GWALIOR

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

ITA 371/AGR/2025[2011-12]Status: DisposedITAT Agra09 Apr 2026AY 2011-12

Bench: Shri M. Balaganeshkamla Associates, Vs. Acit, Pali Road, Sheopur, Circle-3(1), Mp Gwalior Mp (Appellant) (Respondent) Pan: Aaffk5366A Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 143(3)Section 68

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND BEFORE SHRI M. BALAGANESH

HIMANSHU DAKSHESHKUMAR KATWALA,KHAMBHAT ANAND vs. INCOME TAX OFFICER, WARD-1(3)(1), PETLAD

In the result, the appeal of the assessee is allowed

ITA 199/AHD/2026[2017-2018]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2017-2018

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik J Raval & Vivek D Rao, ARsFor Respondent: Shri Girish Parihar, Sr. DR

Section 115BSection 132Section 143(3)Section 147Section 69A

appeal: “1. The learned Commissioner of Income Tax Appeals erred in law and on facts in confirming the reassessment order passed under section 143(3) read with section 147, which is bad in law and liable to be quashed. 2. The reopening under section 147 is invalid ... liable to be quashed. 13. Since the very foundation of reassessment proceedings is held to be invalid, the consequent assessment order passed under section 143(3) read with section 147 of the Act as well as the addition made under section 69A of Rs. 29,81,262/- cannot be sustained

ANILKUMAR RAMANBHAI AMIN,VADODARA vs. INCOME TAX OFFICER, VADODARA

The appeal of the assessee is allowed for statistical purposes

ITA 2417/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2012-13

Bench: Ms. Suchitra Kamble

For Appellant: Respondent by : Shri Girish Parihar, Sr. D.RFor Respondent: Shri Girish Parihar, Sr. D.R

Section 143(3)Section 148Section 69A

case of the assessee was reopened by issue of notice under Section 148 of the Act. The Assessing Officer completed the assessment under Section 143(3) r.w.s. 147 of the Act dated 11.12.2019 making of Rs. 43,17,619/- under Section 69A of the aCt and Rs. 3

DCIT, CENTRAL CIRCLE-14, NEW DELHI, JHANDEWALAN EXTN. vs. SHYAM SUNDER VERMA, MODEL TOWN-III

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 8072/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumardcit Vs. Shyam Sunder Verma Central Circle 14 R-66/2, Model Town-Iii New Delhi North West Delhi 110009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acbpv 9328 D Appellant .. Respondent

For Appellant: Sh. Sandeep Goel, AdvFor Respondent: Ms. Monika Singh, CIT-DR

Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153DSection 250

calculation for initiation of proceeding u/s 153C of the Act is as under: 1st Year AY 2019-20 (Current Year) Section 143(3) 2nd Year AY 2018-19 Section 153C 3rd Year AY 2017-18 Section 153C 4th Year AY 2016-17 Section 153C 5th Year AY 2015-16 Section

RAMESH RAJPAL HUF,NEW DELHI vs. DCIT CIRCLE 46(1), CIVIC CENTRE

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

ITA 6408/DEL/2025[1994-1995]Status: DisposedITAT Delhi09 Apr 2026AY 1994-1995

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarramesh Rajpal Vs. Dcit Z-45, Phase 2 Okhal Circle 46(1) Industrial Area, New Civic Centre Delhi 110020 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaahr 4142 Q Appellant .. Respondent

For Appellant: Sh. R S Singvi, Adv &For Respondent: Ms. Monika Singh, CIT-DR

Section 143(3)Section 250

Following search and seizure operations conducted on 17.11.1993 under Section 132, the Assessing Officer framed an assessment order dated 28.03.1997 under Section 143(3), assessing income at Rs. 41,91,257/-, thereby making an addition of Rs. 39,32,850/- on account of alleged unexplained capital gain from sale

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD, MUMBAI

In the result, the appeal of the assessee in ITA No

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR

Section 143(3)Section 153ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR

Section 143(3)Section 153ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN

BHAWNA KAPOOR,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 632/DEL/2020[2014-15]Status: DisposedITAT Delhi09 Apr 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

For Appellant: Sh. Ramesh Chander, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68Section 69A

P a g e | 1 Bhawna Kapoor (AY 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

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

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(2)Section 143(3)Section 144Section 250Section 68

That on the facts and circumstances of the case and in law, the assessment order dated 07.12.2018 passed by the assessing officer under section 143(3) r.w.s. 254 of the Income Tax Act, 1961 ("the Act") is without jurisdiction, illegal and void-ab-initio. 2. That on the facts

GYAN PRAKASH GUPTA,NEW DELHI vs. ITO WARD-10(4), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

P a g e | 1 Gyan Prakash Gupta (AY 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI

KIRAN WATI,NEW DELHI vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the application for condonation of delay of 135 days in filing appeal and appeal filed by the assessee are allowed

ITA 362/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Apr 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Kiran Wati, Vs. Dcit 2473/13, Goverdhan Central Circle Bihari Colony, Shahdara, Noida New Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahnpk 8472 A Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)

P a g e | 1 Kiran Wati (AY 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

ACIT, CENTRAL CIRCLE-8, NEW DELHI vs. DHEERAJ CHAUDHARY, NEW DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 6380/DEL/2018[2011-12]Status: DisposedITAT Delhi09 Apr 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumaracit Vs. Sh. Dheeraj Chaudhary Central Circle-8 Flat No.1A Empire Estate, New Delhi Sultanpur, M.G. Road, New Delhi 110030 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaspk 9267 B Appellant .. Respondent

For Appellant: Ms. Monalisha Maity, AdvFor Respondent: Ms. Monika Singh, CIT-DR

Section 127Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 274

P a g e | 1 Dheeraj Chaudhary (AY 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

TRAMBAK RAGHUNATH KALE,AMRAVATI vs. INCOME TAX OFFICER WARD 3, AMRAVATI, AMRAVATI

In the result, appeal is dismissed

ITA 30/NAG/2026[2020-2021]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-2021

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.30/Nag/2026 Assessment Year : 2020-21 Trambak Raghunath Kale, Vs. Income Tax Officer, Congress Nagar, Camp Road, Ward-3, Amravati Amravati-444602, Maharashtra Pan: Bbbpk6461L Appellant Respondent

For Appellant: NoneFor Respondent: Shri Surjit Kumar Saha

Section 143(3)Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR ‘SMC’ BENCH, NAGPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.30/NAG/2026

INCOME TAX OFFICER (TDS-3), AHMEDABAD, AHMEDABAD vs. TARUN SANTRAMDAS VARMA, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 2549/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

For Appellant: Shri Abhijit, Sr.DRFor Respondent: Shri Tushar Hemani, Sr. Advocate

Section 143(3)Section 194Section 201Section 250Section 46A

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KMBLE, JUDICIAL MEMBER

RAJESHKUMAR KANTILAL PUJARA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(4), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1957/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

Section 115BSection 143(3)Section 250Section 68

return of income on 29.03.2018 declaring total income of Rs.9,70,550/- . The case was selected for scrutiny and assessment was completed under Section 143(3) of the Act at total income of Rs.69,57,005/- after making addition of Rs.56,86,455/- u/s Section

H R MOTORS,HIMATNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1764/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 68

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. 2. Brief facts

ABDHI JEWELS PRIVATE LIMITED,AHMEDABAD vs. ITO, WARD-1(1)(1),, AHMEDABAD

In the result, the ground taken by the assessee is allowed for statistical purpose

ITA 1518/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2017-18

Section 115BSection 143(3)Section 145(3)Section 234ASection 270ASection 271ASection 40A(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

SHALBY LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1227/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2020-21

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 132Section 143(3)Section 14ASection 263Section 80G

account of deduction claimed under section 80G of the Shalby Ltd. Vs. PCIT, AY- 2020-21 2 Act. The assessment was completed under section 143(3) on 27.09.2022 at total income of Rs.7,19,20,937/-. Subsequently, the case record was called for and examined by the PCIT. He found ... which was not made by the AO. Accordingly, the Ld. PCIT had set aside the assessment order passed by the AO under section 143(3) of the Act, dated 27-9-2022 with Shalby Ltd. Vs. PCIT, AY- 2020-21 3 a direction to pass fresh assessment order after

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