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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)

Nalini Parwani, Raipur vs. Income Tax Officer, Ward 3(1), Raipur

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

ITA 249/RPR/2023[2013-14]Status: DisposedITAT Raipur17 Oct 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 249/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Nalini Parwani C/O. G.K Automobiles P. Ltd. Opp. Kabir Nagar, Gate No.2. Ring Road-2, Sondongri, Raipur (C.G.)-492 001 Pan : Aeqpp5635N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.)

For Appellant: Shri Rajesh Kumar Chawda, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 148Section 28Section 57

year. 13. Admittedly, as stated by the Ld. A.R and, rightly so, in a case where an assessment had earlier been made under Section 143(3) of the Act, and action thereafter is sought to be taken for the reopening of the case u/s.147 of the Act after the expiry

Abis Export India Pvt. Ltd., Rajnandgaon vs. Deputy Commissioner of Income Tax, Circle-1(1), Bhilai, Durg

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 194/RPR/2023[2018-19]Status: DisposedITAT Raipur17 Oct 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No. 194/Rpr/2023 िनधा"रण वष" /Assessment Year: 2018-19 Abis Export India Pvt. Ltd. Vs The Deputy Commissioner Of Income Ib, Corporate House, Indamara, Tax, Circle-1(1), Bhilai Rajnandgaon (C.G.)-491 441 Pan: Aacca2881J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Bikram Jain, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 22/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Arun Khodpia, Am: The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Pr. Commissioner Of Income Tax (Appeals), Nfac, Delhi U/S. 263 Of The Income Tax Act, 1961 (For Short ‘The Act’) Dated 28.03.2023 For A.Y.2018-19. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. On The Fact & In The Circumstances Of The Case, The Ld. Principal Commissioner Of Income Tax—Raipur-1 Has Erred In Holding The Assessment Order Passed By The National E-Assessment Centre (Neac) On 01.03.2021 As Erroneous & Prejudicial To The Interest Of Revenue As The Order Was Passed Without Making Any Enquiry On The Issues Of Applicability Of Section 14A Of The I. T. Act, 1961. The Assessment Order Passed By The Neac Is Neither Erroneous Nor Prejudicial To The Interest Of Revenue & Therefore The Order U/S 263 Passed By The Ld. Cit Is Unjustified, Unwarranted & Uncalled. 2. The Assessee Reserves The Right To Add, Amend Or Alter Any Grounds Of Appeal At Any Time Of Hearing.”

For Appellant: Shri Bikram Jain, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263Section 801ASection 80I

आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद

Manohar Mal & Co., Raipur vs. Assistant Commissioner of Income Tax, Circle-4(1), Raipur

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 240/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Oct 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 240/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Manohar Mal & Co. Halwai Lane, Main Road, Sadar Bazar, Raipur (C.G.) Pan : Aadfm8711B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 115BSection 131Section 143(2)Section 143(3)Section 68

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Gopal Sponge & Power Pvt. Ltd, Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result appeal filed by the assessee stands dismissed, in terms of our observations here in above

ITA 226/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Oct 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 226/Rpr/2022) (Assessment Year: 2017-18) Gopal Sponge & Power Pvt. Ltd., Vs Assistant Commissioner Of Income Village- Siltara, Near Industrial Tax, Circle-1(1), Raipur, (C.G.) Growth Centre, Phase- 2, Raipur, (C.G.) Pan: Aaccg1525F (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri B. Subramanyam, Ca राज"व क" ओर से /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02-08-2023 घोषणा क" तार"ख/Date Of Pronouncement : 17-10- 2023

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri S.K. Meena, CIT-DR
Section 143(3)Section 263Section 801A(4)(iv)

आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद

Sri Pradeep Beuria, Bhadrak vs. ITO Bhadrak Ward, Bhadrak

In the result, appeal of the assessee is dismissed

ITA 118/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Oct 2023AY 2011-12
For Appellant: Shri Mr. Somanath Sahoo, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 143(3)Section 263Section 68

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन

M/S Cape Trading LLP, Mumbai vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, New Delhi

In the result, appeal of the assessee is allowed

ITA 799/MUM/2023[2018-2019]Status: DisposedITAT Mumbai16 Oct 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S Cape Trading Llp Plot No. C-30, Block –G, Raheja Towers, Opp. Sidbi, Bandra Kurla Complex, Bandra (East), Mumbai-400 018 Pan: Aalfc1496M ..... Appellant Vs. Nfac, Delhi Pin- 110001 ..... Respondent

For Respondent: Shri Madhur Agarwal
Section 143(3)Section 14ASection 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Pir Makhdum Charitable Trust, Mumbai vs. ITO, National E-Assessment Centre, Delhi

The appeal is allowed for statistical purposes

ITA 2255/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Oct 2023AY 2017-18

Bench: Shri Kuldip Singh () & Ms. Padmavathy S. ()

Section 10Section 11Section 12ASection 12A(1)(b)Section 143(2)Section 143(3)

Accordingly, the Assessing Officer treated the entire receipt of the assessee as income while completing the assessment under section 143(3) of the Act. Aggrieved, the assessee preferred further appeal before the CIT(A). The CIT(A) held that as per section 12A(1)(b), since the income

DCIT, Cir-3(3)(1), Mumbai vs. Sicom Limited, Mumbai City

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

ITA 2034/MUM/2023[1999-2000]Status: DisposedITAT Mumbai16 Oct 2023AY 1999-2000

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalita Nos. 2034 & 2035/Mum/2023 (A.Y:1999-2000 &1998-99) Dcit, Circle-3(3)(1), Vs. M/S Sicom Limited, Room No.609, Solitaire Corporate Aayakar Bhavan, Park, Building No.4, M.K. Road, Guru Nanak Marg, Mumbai-400020. Chakala, Midc S.O, Mumbai-400093. Pan/Gir No. : Aaacs5524J Appellant .. Respondent

Section 143(3)Section 21Section 244ASection 244A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT

Kona Seema Co Operative Housing Society Limited, Mumbai vs. CPC, Bangalore, Mumbai

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

ITA 2025/MUM/2023[2020-2021]Status: DisposedITAT Mumbai16 Oct 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadalekona Seemaco-Operative Vs. Cpc Housing Society Ltd. Bangalore. Plot No. 8, V.N Purav Marg, Near Diamond Garden, Chembur. Mumbai-400071. Pan/Gir No. : Aadak0665K Appellant .. Respondent

For Appellant: Shri Ashish A.Thakurdesai.ARFor Respondent: Shri G.J. Ninawe. Sr.DR
Section 143(1)Section 154Section 234ASection 80Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Kona SeemaCo-operative Vs

Pravara Gramin Bigar Sheti Sahakari Patsanstha Maryadit, Mumbai vs. Principle Commissioner of Income Tax, Thane-1, Mumbai

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

ITA 1970/MUM/2023[2018-2019]Status: DisposedITAT Mumbai16 Oct 2023AY 2018-2019

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

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

19/09/2018 declaring total income of Rs.Nil. The case was selected for scrutiny under CASS and the assessment was completed under section 143(3) of the Act assessing the total income at Rs.2,51,235/-. The PCIT, on examination of the assessment records noticed that the assessee has shown an interest ... therefore, deduction is to be denied. To this extent, the PCIT was of the view that the order of the Assessing Officer under section 143(3) was erroneous and prejudicial to the interest of the Revenue and, therefore, issued a show cause notice to the assessee invoking the provisions

Ups Express Private Limited (Formerly Known As Ups Jetair Express Private Limited), Mumbai vs. Dy.CIT 3(1) (1) Addl/Jt/Dy/CIT/ITO/NFAC-Delhi, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2439/MUM/2022[2018-19]Status: DisposedITAT Mumbai16 Oct 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Ups Express Pvt. Ltd. (Formerly Known As Ups Jetair Dcit-3(1)(1) Express Pvt. Ltd. Aaykar Bhavan, M.K. Road, 6-A, Shyam Off Jvlr, Majas Vs. Mumbai-400020 Village, Jogeshwari(E) Mumbai-400060 (Appellant) (Respondent) Pan No. Aaacu4322N Assessee By : Shri Nitesh Joshi Revenue By : Shri Dhiraj Kumar Date Of Hearing: 18.07.2023 Date Of Pronouncement : 16.10.2023

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Dhiraj Kumar
Section 131

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM

Osianama Learning Experience Pvt Ltd., Mumbai vs. Dy CIT 3 (2)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6796/MUM/2019[2013-14]Status: DisposedITAT Mumbai16 Oct 2023AY 2013-14
Section 143(3)Section 56Section 56(2)(viib)Section 59

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER

Dinesh Kumar Jain, Mumbai vs. ITO, Balotra

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

ITA 374/JODH/2019[2011-12]Status: DisposedITAT Jodhpur16 Oct 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.374/Jodh/2019 Assessment Year: 2011-12

Section 143(3)Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL

Manoj Mittal, New Delhi vs. DCIT Central Circle-8, New Delhi

In the result, appeal of the assessee is allowed

ITA 2412/DEL/2023[2010-11]Status: DisposedITAT Delhi16 Oct 2023AY 2010-11

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2412/Del/2023 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Manoj Mittal, Dcit H-1, Phase-1, Ashok Vihar, Vs. Central Circle-8, New Delhi. New Delhi. Pan No. Aaipm7274J अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 2(22)(e)Section 254Section 271(1)(c)

I.T.A.No.2412/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER

Amadeus It Group Sa, Spain vs. ACIT, Circle-1(1)(1) Int.Taxation, New Delhi

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

ITA 1742/DEL/2023[2020-21]Status: DisposedITAT Delhi16 Oct 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21

For Appellant: Sh. Neeraj Jain &For Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)

against the order dated 30.05.2023 passed by the Ld. Asstt. Commissioner of Income Tax, Circle Int. Tax-1(1)(1), Delhi (“AO”) under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the “Act”) pertaining to Assessment Year (“AY”) 2020-21. 2. The assessee has raised ... para 4 above. Consequent to the directions of the Ld. DRP, the Ld. AO passed the final assessment order on 30.5.2023 under section 143(3) r.w.s. 144C(13) computing the total income of the assessee as under:- Computation of Income: (Amount in INR) A. Computation of business income 1 Profit

Jt.CIT (OSD), Central Circle-18, New Delhi vs. Delhivery P.Ltd, New Delhi

In the result, ITA No.1734/Del/2023 is partly allowed and ITA

ITA 1735/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad

Section 263Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH

Jt.CIT (OSD), Central Circle-18, New Delhi vs. Delhivery P.Ltd, New Delhi

In the result, ITA No.1734/Del/2023 is partly allowed and ITA

ITA 1734/DEL/2023[2015-16]Status: DisposedITAT Delhi16 Oct 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad

Section 263Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH

DCIT Central Circle-18, New Delhi vs. Joginder Pal Gupta, Sonipat

ITA 1283/DEL/2023[2016-17]Status: FixedITAT Delhi16 Oct 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2017-18

For Appellant: Shri Tapas Misra, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 9(1)(vii)

earned receipts in India from rendering similar nature of services to the Indian entities, however, in the assessment proceedings carried out under Section 143(3) of the Act, the Assessing Officer, after detailed examination, has accepted assessee’s claim that the receipts do not qualify as FTS either under

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL