“Section 143(3)”

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

The decision most relied on for Section 143(3) is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 judgments on BharatTax.

Leading authorities on Section 143(3)

National Thermal Power Co. Ltd. v. CIT

229 ITR 383 · 1998 · Supreme Court

5,834

citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

Collector, Land Acquisition v. Mst. Katiji

167 ITR 471 · 1987 · Supreme Court

3,926

citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla

380 ITR 573 · 2016 · High Court

3,235

citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT

243 ITR 83 · 2000 · Supreme Court

2,943

citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Vegetable Products Ltd.

88 ITR 192 · 1973 · Supreme Court

2,664

citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

CIT v. Manjunatha Cotton & Ginning Factory

359 ITR 565 · 2013 · High Court

2,590

citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

Pr. CIT v. Abhisar Buildwell (P.) Ltd.

149 Taxmann.com 399 · 2023 · Supreme Court

2,379

citing judgments

An assessment under section 153A is without jurisdiction if there is an absence of incriminating material for an unabated assessment year.

CIT v. Multiplan India Ltd.

38 ITD 320 · 1991 · ITAT

2,267

citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Judgments citing Section 143(3)

M/S Model Tanners (India) Pvt. Ltd., Kanpur vs. Astt. Commissioner of Income Tax, Kanpur

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 374/LKW/2017[2005-06]Status: DisposedITAT Lucknow30 Jan 2026AY 2005-06

For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR

Section 153ASection 153CSection 153DSection 801BSection 80I

80IB. This matter was not related to assessment to be framed under section 153C. It related to an assessment to be framed under section 143(3). On the day when the order under section 153C was passed, the original assessment proceedings under section 143(3) was stayed ... High Court. The Hon’ble High Court had vacated the stay at a later date. Thus, the assessment proceedings under section 143(3) became alive on that later date and the additions could have been made in that assessment. However, the matter could not be considered in the assessment under

Income-Tax Officer Ward-3(3)(1), Ahmedabad vs. Furnish Home, Ahmedabad

The appeal of the asessee is allowed, whereas, Revenue’s appeal is dismissed

ITA 1671/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2017-18

Bench: the Ld. CIT(A), wherein detailed submissions supported by the books of accounts, statutory returns, confirmation and other documentary evidences were filed. A remand report of the AO was sought on the same by the Ld. CIT(A) after considering which, Ld. CIT(A) deleted

For Appellant: Revenue byFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 250Section 68Section 69

loss. The disallowance made by the AO, solely on the procedural lapse of non- filing a return, overlooks the fact that assessment under Section 143(3) has been completed on the basis of books produced and examined. Accordingly, since the loss is genuine, book-supported, and verified

Furnish Home, Ahmedabad vs. The ITO, Ward-3(3)(1) Old Ward-3(3)(2), Ahmedabad

The appeal of the asessee is allowed, whereas, Revenue’s appeal is dismissed

ITA 1439/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2017-18

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Revenue byFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 250Section 68Section 69

Bhimrav Mahtarji Sonwane, Tad Pimpalgaon vs. ITO Ward 1(5), Aurangabad

In the result, appeal of the assessee is allowed

ITA 3096/PUN/2025[2022-2023]Status: DisposedITAT Pune30 Jan 2026AY 2022-2023

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3096/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Bhimrav Mahtarji Sonwane, V Income Tax Officer, At Post Tad Pimpalgaon Ta S Ward-1(5), Aurangabad. Kannad Dist Aurangabad, Aurangabad – 431115. Pan:Cnzps9338D Appellant/ Assessee Respondent /Revenue Assessee By Shri Mukesh Chudiwal Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23Dated 17.10.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Act, Dated 28.02.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A). Nfac Erred In Dismissing The Appeal Ex-Parte Without Considering The Written Submissions, Documents, Books Of

Section 131Section 143(3)Section 144Section 144BSection 250Section 250(6)Section 69A

Appeal)[NFAC],passed under section 250 of the Income Tax Act, 1961 for the A.Y.2022-23dated 17.10.2025 emanating from the Assessment Order passed under section 143(3) read with section 144B of the Act, dated 28.02.2024. The Assessee has raised the following grounds of appeal : “1. The learned CIT(A). NFAC

Bashir Jafar Bhaldar, Sonai Services 1 Sonai Services, Baramati Road Ind vs. Assessing Officer Ward 14(5) Pune, Aayakar Sadan Bodhi Tower Salasbury Park Gultekdi

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

ITA 2919/PUN/2025[2023-24]Status: DisposedITAT Pune30 Jan 2026AY 2023-24

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2919/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Rajkumar DoshiFor Respondent: Date of hearing

Section 143(3)Section 250Section 288Section 33BSection 44ASection 80J

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2919/PUN/2025

The Mahatma Sahakari Griha Rachana Sanstha Mdt., Pune vs. Income Tax Officer Ward 3(3), Pune

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

ITA 2578/PUN/2025[2021-22]Status: DisposedITAT Pune30 Jan 2026AY 2021-22

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sharad A. Vaze &For Respondent: Shri Manoj Tripathi (Virtual)

Section 143(3)Section 263Section 80PSection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Latthe Education Societys Employees Co Operative Credit Soc Ltd, Sangli vs. Income Tax Officer, Sangli

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

ITA 2331/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jan 2026AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2331/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Latthe Education Society Vs. Assessment Unit, Employees Co-Operative Income Tax Department. Credit Soc. Ltd., Gajanan Complex, G. A. College Of Commerce, Sangli- 416416. Pan : Aaaal0118K Appellant Respondent Assessee By : None Revenue By : Shri R. Y. Balawade Date Of Hearing : 28.01.2026 Date Of Pronouncement : 30.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.09.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Cit(A), Nfac Erred In Confirming The Action Of The Ao Of Denying Deduction Under Section 80P In Respect Interest Earned By The Appellant Society On Deposits With Other Co-Operative Banks, Not Accepting The Submission Of The Appellant In This Respect.

For Appellant: NoneFor Respondent: Shri R. Y. Balawade

Section 143(3)Section 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Jitendra Nanasaheb Thorat, Nashik vs. Income Tax Officer, Ward 2(4), Nashik

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

ITA 2307/PUN/2025[2011-12]Status: DisposedITAT Pune30 Jan 2026AY 2011-12

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2307/Pun/2025 निर्धारण वषा / Assessment Year: 2011-12 Jitendra Nanasaheb Thorat, V Income Tax Officer, A-7, Chaitrapalavi Apartment, S Ward-2(4), Nashik. Ashok Marg, Near Bank Of Maharashtra, Behind Fame Cinema, Nashik – 422006. Pan: Afypt8886Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi (Through Virtual) Revenue By Shri Ajitesh Kumar Meema –Addl.Cit Date Of Hearing 29/01/2026 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2011-12 Dated 28.07.2023 Emanating From The Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Act, Dated 27.12.2017. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 68

NFAC] passed under section 250 of the Income Tax Act, 1961 for the A.Y.2011-12 dated 28.07.2023 emanating from the Assessment Order passed under section 143(3) r.w.s 147 of the Act, dated 27.12.2017. The Assessee has raised the following grounds of appeal : ITA No.2307/PUN/2025 [A] “1] The learned

Income Tax Officer, Kolhapur vs. Sarvoday Shikshan Sanstha, Sangli

In the result, the appeal filed by the Revenue and the Cross

ITA 2265/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jan 2026AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2265/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Income Tax Officer, Sarvoday Shikshan Sanstha, Kolhapur A/P Umadi Tal Jath, Vs. Dist. Sangli-416413 Pan : Aaets2962D अपीलार्थी / Appellant प्रत्यर्थी / Respondent

For Appellant: Mrs M.N. KulkarniFor Respondent: Shri Amit Bobde

Section 11Section 119Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA

Smt. Bhagchand Gogalu Paradeshi, Jalgaon vs. ITO Ward 1(4), Jalgaon

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

ITA 2237/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jan 2026AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2237/Pun/2025 Assessment Year : 2020-21

For Appellant: Shri Sanket JoshiFor Respondent: Date of hearing

Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2237/PUN/2025

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2228/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2227/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

Sanjay Vasantrao Patil, Satana vs. Deputy Commissioner of Income Tax, Circle - Malegaon

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

ITA 1894/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16

Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Vinod Pawar

Section 143(3)Section 147Section 250Section 271(1)(c)

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA

Sanjay Vasantrao Patil, Satana vs. Assistant Commissioner of Income Tax, Circle - Malegaon

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

ITA 1893/PUN/2025[2014-15]Status: DisposedITAT Pune30 Jan 2026AY 2014-15

Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Vinod Pawar

Section 143(3)Section 147Section 250Section 271(1)(c)

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA

Jeevandhara Coop Credit Soc Ltd, Pune vs. Pne W- 56 (2), Pune

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

ITA 1660/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jan 2026AY 2020-21

Bench: Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal of the assessee.

For Appellant: NoneFor Respondent: Shri R. Y. Balawade

Section 143(3)Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Karwar Nagari Sahakari Patsansta Maryadit, Pune vs. Pne -W- 59(1), Pune

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

ITA 1658/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jan 2026AY 2018-19

Bench: Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal of the assessee.

For Appellant: NoneFor Respondent: Shri R. Y. Balawade

Section 143(1)Section 143(3)Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Ankit Jain, Hyderabad vs. DCIT., Central Circle -1(2), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1545/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jan 2026AY 2020-21

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

Commissioner of Income Tax (Appeals)-11, Hyderabad, dated 04/07/2025, which in turn arises from the respective orders passed by the Assessing Officer under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (for short, “the Act”), dated 11/12/2024 and under section 147 of the Act, dated 18/12/2024 ... addition of Rs. 7,44,800/- as his unexplained investment under section 69 of the Act. Accordingly, the AO vide his order under section 143(3) r.w.s 147 of the Act, dated 11/12/2024 determined the income of the assessee at Rs.20,24,470/-. 4. Aggrieved, the assessee carried the matter

Ankit Jain, Hyderabad vs. ACIT., Central Circle - 1(2), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1544/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jan 2026AY 2019-20

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

DCIT., Circle-3(1), Hyderabad vs. South Asian Ceramic Tiles Private Limited, Hyderabad

ITA 1228/HYD/2025[2022-23]Status: DisposedITAT Hyderabad30 Jan 2026AY 2022-23

Section 143(2)Section 143(3)Section 68Section 69

National Faceless Appeal Centre, Delhi, dated 21/05/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 143(3) r.w.s 144B of the Income Tax Act, 1961 (for short, “the 2 DCIT vs. South Asian Ceramic Tiles Pvt Ltd Act”), dated 26/03/2024

ACIT-Central Circle-2(4), Hyderabad vs. Incredible India Projects Private Limited, Secunderabad

ITA 605/HYD/2022[2018-19]Status: DisposedITAT Hyderabad30 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.605/Hyd/2022

For Appellant: Sri Sandeep Goel, AdvocateFor Respondent: MS U Mini Chandran, CIT-DR

Section 270Section 271ASection 274

1 ITA.No.605/Hyd./2022 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad [THROUGH