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“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)

Sumit Chawla, Delhi vs. ITO, Ward-63(2), New Delhi

In the result, both the appeals are allowed for statistical

ITA 1523/DEL/2023[2010-11]Status: DisposedITAT Delhi04 Dec 2023AY 2010-11

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1787 & 1523/Del/2023 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sumit Chawla Ito D-28,Satguru Market, Vs. Ward 63(2) Nahar Pur, Sector-7, Rohini, New Delhi. New Delhi. Pan No. Ajkpc0374L अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 271B

I.T.A.Nos.1787 & 1523/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL

Shiv Cotex India P.Ltd, Panipat vs. DCIT, Central Circle, Karnal

In the result, appeal is allowed for statistical purposes

ITA 2134/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Dec 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2017-18

For Appellant: Sh. Piyush Kaushik, AdvocateFor Respondent: Sh. Aashish Mohanty, CIT-DR
Section 132Section 143(3)Section 153ASection 245C

seized during the search and seizure operation, the Assessing Officer called upon the assessee to furnish necessary details. Ultimately, he completed assessment under section 143(3) read with section 153A of the Act determining total income of Rs.8,34,73,850/- after making a number of additions. Against the assessment

ITO, Ward- 26(1), New Delhi vs. V S Broadcasting Pvt. Ltd., Delhi

In the result appeal of the Revenue is dismissed

ITA 7089/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Dec 2023AY 2014-15

Bench: Shri N. K. Billaiya & Ms. Astha Chandra

For Appellant: Revenue ByFor Respondent: Shri Vivek Vardhan, Sr.DR
Section 143Section 143(2)Section 143(3)Section 68

assessee under section 68 of the Act and completed the assessment on total income of Rs. 5,11,83,890/- on 27.12.2016 under section 143(3) of The Act. 5. The Ld. CIT (A) on appeal filed by the assessee held that the assessee has discharged its initial onus

Shri Shamjibhai Harjibhai Talavia Charitable Trust, Rajkot vs. The Pr. CIT(Exemption), Ahmedabad

The appeal of the assessee is dismissed

ITA 73/RJT/2021[2015-16]Status: DisposedITAT Rajkot04 Dec 2023AY 2015-16

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 10Section 11Section 12ASection 143(3)Section 263

transpires from the order of ld. CIT(Exemptions), the error noted by him in the assessment framed in the present case under Section 143(3) of the Act was allowing exemption to income of an institution of the assessee- trust u/s 10(23C)(vi) of the Act, which institution

Prem Prakash Agarwal, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is allowed

ITA 523/JPR/2023[2015-16]Status: DisposedITAT Jaipur04 Dec 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C. M. Agarwal (CA)For Respondent: Shri Arvind Kumar (CIT)
Section 131Section 132Section 143(3)Section 69A

here in after referred asld. CIT(A) ] for assessment year 2015-16 which in turn arise from the order dated 24.05.2021 passed under section 143(3) r.w.s 153A of the Income Tax Act, by DCIT, Central Circle-Ajmer. 2. In this appeal, the assessee has raised following grounds: - 2 Prem

Fatehpuria Transformers and Witchgears Pvt. Ltd, Jaipur vs. DCIT, Circle-1, Jaipur

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

ITA 387/JPR/2023[2011-12]Status: DisposedITAT Jaipur04 Dec 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Sanjeev Kumar MathurFor Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 143(2)Section 143(3)Section 147Section 148Section 801ASection 801A(5)Section 80I

after (NFAC)] for assessment year 2011-12, which in turn arise from the order of the Assessing Officer dated 13.11.2018 passed under section 143(3) of the Income Tax Act, 1961 [ here in after Act ]. 2 Fatehpuria Transformers and Switchgears Pvt. Ltd. vs. DCIT 2. In this appeal, the assessee

Assistant Commissioner of Income Tax, Circle-Chhindwara, Chhindwara vs. Shri Shevendra Singh Parihar, Balaghat

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

should have held that impugned assessment order is bad in law on account that Id AO has passed the assessment order under section 143(3) without supplying reason recorded to assessee. 2. Considering the fact of the case and the mechanical manner in which the reopening of the assessment under

Smt.Tejal Jugal Kishore, Satna vs. Princpal Commissioner of Income Tax-2, Jabalpur

In the result, the appeal of the assesse is allowed

ITA 16/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Sharvan Kumar Gotru, CIT-DR
Section 131Section 133(6)Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh

Jabalpur Development Authority, Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, appeals filed by the assessee are partly allowed

ITA 64/JAB/2018[2012-13]Status: HeardITAT Jabalpur01 Dec 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 147

that the same would be considered for completing of assessment, would show that the AO has the duty of issuing the notice under Section 143(3) to lead on to the passing of the assessment. In the circumstances, with no notice issued u/s 143(3) and there being no waiver

Jabalpur Development Authority, Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, appeals filed by the assessee are partly allowed

ITA 63/JAB/2018[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 147

that the same would be considered for completing of assessment, would show that the AO has the duty of issuing the notice under Section 143(3) to lead on to the passing of the assessment. In the circumstances, with no notice issued u/s 143(3) and there being no waiver

Jabalpur Development Authority, Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, appeals filed by the assessee are partly allowed

ITA 62/JAB/2018[2010-11]Status: HeardITAT Jabalpur01 Dec 2023AY 2010-11

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 147

that the same would be considered for completing of assessment, would show that the AO has the duty of issuing the notice under Section 143(3) to lead on to the passing of the assessment. In the circumstances, with no notice issued u/s 143(3) and there being no waiver

Jabalpur Development Authority, Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, appeals filed by the assessee are partly allowed

ITA 61/JAB/2018[2009-10]Status: HeardITAT Jabalpur01 Dec 2023AY 2009-10

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 147

that the same would be considered for completing of assessment, would show that the AO has the duty of issuing the notice under Section 143(3) to lead on to the passing of the assessment. In the circumstances, with no notice issued u/s 143(3) and there being no waiver

Tech Mahindra Limited (Earlier Known As Mahindra Engineering Services Ltd, Mumbai vs. Dy Commissioner of Income Tax Range 1(3), Mumbai

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

ITA 2463/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Dec 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Tech Mahindra Limited Dy. Cit, Range 2(2) (Earlier Known As Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 Pan/Gir No. Aaacm 3484 F (Assessee) (Revenue) : & Asst. Cit-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier Known As Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1St Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 Pan/Gir No. Aaacm 3484 F (Revenue) : (Assessee)

For Appellant: Shri Viral ShahFor Respondent: Shri Ashok Kumar Ambastha
Section 10(35)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Tech

DCIT 2(2), Mumbai vs. Mahindra Engineering Services Ltd, Mumbai

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

ITA 2282/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Dec 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Tech Mahindra Limited Dy. Cit, Range 2(2) (Earlier Known As Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 Pan/Gir No. Aaacm 3484 F (Assessee) (Revenue) : & Asst. Cit-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier Known As Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1St Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 Pan/Gir No. Aaacm 3484 F (Revenue) : (Assessee)

For Appellant: Shri Viral ShahFor Respondent: Shri Ashok Kumar Ambastha
Section 10(35)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Tech

Zensar Technologies Ltd, Mumbai vs. DCIT 2(3), Mumbai

In the result, appeal of the assessee is partly allowed in the terms aforesaid

ITA 8870/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 Dec 2023AY 2006-07

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.8870/मुं/2010 (िन.व. 2006-07) M/S. Zensar Technologies Ltd., Magnet House, 2Nd Floor, N.M.Marg, Ballard Estate, Mumbai – 400 001 Pan: Aaacf- 0742- K ...... अपीलाथ"/Appellant बनाम Vs. Dcit-2(3), 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Manoj Kumar- CIT DR
Section 10ASection 143(3)Section 14A

that the assessing officer has no jurisdiction to set off the losses prior to computation of deduction 10A in the order passed under section 143(3) r/w.144C being the giving effect to order of the DRP proceedings on the ground that Assessing officer had not proposed such

Singh & Co., Ghaziabad vs. ITO, Ward-2(3), Ghaziabad

Appeal of the Assessee is dismissed, as above

ITA 442/DEL/2022[2011-12]Status: DisposedITAT Delhi01 Dec 2023AY 2011-12

Bench: Hon’Ble Justice C.V. Bhadang & Shri G.S. Pannu, Hon’Blea.Yr. :2011-12 Singh & Co., Vs. Ito, Ward 2(3), A-6, Raj Avenue, Dlf Society, Ghaziabad Block-D, Sahibabad Ghaziabad, Uttar Pradesh-201005 (Pan: Abtps2673K) (Appellant) (Respondent) Assessee By None Department By Sh. Anuj Garg, Sr. Dr

Section 143(3)Section 148Section 271BSection 44A

assessee-appellant, after hearing the Ld. DR on merits. 4. The background of the captioned dispute is that an assessment under section 143(3)/147 of the Act was completed in the case of the assesse on 30.12.2018 determining the income at Rs. 2,14,69,750/- as against

Satinder Paul Gupta (Through Sahil Gupta, Legal Heir), New Delhi vs. DCIT, Circle-6(2), New Delhi

The appeal of the Assessee is allowed, as above

ITA 2977/DEL/2022[2015-16]Status: DisposedITAT Delhi01 Dec 2023AY 2015-16

Bench: Hon’Ble Justice C.V. Bhadang & Shri G.S. Pannu, Hon’Blea.Yr. :2015-16 Satinder Paul Gupta Vs. Dcit, Circle 6(2), (Through Sahil Gupta, Legal New Delhi Heir), House No. 11, Road No. 63, West Punjabi Bagh, New Delhi (Pan: Aappg2434D) (Appellant) (Respondent) Assessee By Shri Pranav Yadav, Advocate Department By Sh. Anuj Garg, Sr. Dr

Section 143(3)Section 154Section 234B

Assesseeseeking rectification of mistake in calculation of interest chargeable under sections 234B and 234C of the Act while finalizing the assessment under section 143(3) of the Act dated 20.10.2017. 3. Brieflyput, the relevant facts are that the assessee is an individual who filed his return of income ... subsequently revised on 02.09.2015 reiterating the originally returned income. The return so filed by the assessee was subject to scrutiny assessment under section 143(3) of the Act dated 20.10.2017 whereby the income was assessed at Rs. 1,65,84,430/-, which resulted in tax payable

Shubh Aryaman Ispat, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the Appeals of the Assessees being

ITA 2903/DEL/2022[2015-16]Status: DisposedITAT Delhi01 Dec 2023AY 2015-16

Bench: JUSTICE C.V. BHADANG (President), SHRI G. S. PANNU, HON’BLE (Vice President)

Section 132Section 143(3)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE JUSTICE C.V. BHADANG,PRESIDENT AND SHRI G. S

Sarla Devi Bajaj, Delhi vs. DCIT, Central Circle-32, New Delhi

In the result, the Appeals of the Assessees being

ITA 2866/DEL/2022[2015-16]Status: DisposedITAT Delhi01 Dec 2023AY 2015-16

Bench: JUSTICE C.V. BHADANG (President), SHRI G. S. PANNU, HON’BLE (Vice President)

Section 153C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE JUSTICE C.V. BHADANG,PRESIDENT AND SHRI G. S

The Income Tax Officer-Ward-2, Bhuj-Kutch vs. Ashapura Aluminium Limited, Madhapar-Bhuj

In the result, appeal preferred by the Revenue is dismissed

ITA 248/RJT/2018[2014-15]Status: DisposedITAT Rajkot01 Dec 2023AY 2014-15

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 248/Rjt/2018 ("नधा"रण वष" / Assessment Year : 2014-15) The Income Tax Officer Ashapura Aluminium बनाम/ Ward-1, Bhuj Limited Vs. Plot No.206, Madhapar Tal. Bhuj-Kutch "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagca4997B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shramdeep Sinha, Sr.D.R. अपीलाथ" ओर से /Appellant By : Shri Gaurang Sanhgvi, A.R. ""यथ" क" ओर से / Respondent By : सुनवाई क" तार"ख / Date Of 16/10/2023 Hearing घोषणा क" तार"ख /Date Of 01/12/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Revenue Is Directed Against The Order Dated 23.03.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Rajkot (In Short ‘Cit(A)’) Arising Out Of The Order Dated 30.12.2016 Passed By The Ito, Ward-1, Bhuj-Kutch Under Section 143(3) Of

For Appellant: Shri Gaurang Sanhgvi, A.R
Section 143(3)Section 35DSection 41(1)

Appeals)-3, Rajkot (in short ‘CIT(A)’) arising out of the order dated 30.12.2016 passed by the ITO, Ward-1, Bhuj-Kutch under Section 143(3) of ITA No. 248/Rjt/2018 (ITO vs. Ashapura Aluminium Limited) A. Y. 2014-15 - 2- the Income Tax Act, 1961, (hereinafter referred