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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)

Shri Pradeep Sanjeev Shetty, Palghar vs. National Faceless Appeal Centre, Delhi

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

ITA 652/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Aug 2023AY 2017-18

Bench: Shri Pavan Kumar Gadalepradeep Sanjeev Shetty, Vs. Nfac, A-101, Poonam Palms Delhi Co-Op Society, Siddhi Vinayak Nagar, Near Sacred Heart School, Nallasopara, Palghar- 401203, Maharastra. Pan/Gir No. : Bqjps1644E Appellant .. Respondent Appellant By : Shri Raman Shah. Ca. Ar Respondent By : Ms. R.M. Brindha.Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 22.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi/ Cit(A) Passed U/S 143(3) & 250 Of The Act.

For Appellant: Shri Raman Shah. CA. ARFor Respondent: Ms. R.M. Brindha.DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 44ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Pradeep Sanjeev Shetty, Vs

M/S. Doit Creations (India) Pvt. Ltd, Mumbai vs. Pr. Comm of Income Tax, Central Circle-3, Mumbai

In the result, the appeal of the assessee is partly allowed and additional ground of appeal filed by the assessee is dismissed

ITA 1354/MUM/2022[2015-16]Status: DisposedITAT Mumbai23 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhdoit Creations (India) Vs. Principal Commissioner Private Limited Of Income Tax, Central 307 & 308, 3Rd Floor,, Circle 3, Room No. 1901, Midas, Sahar Plaza, 19Th Floor, Air India Andheri (East) Building, Nariman Point, Mumbai – 400 069 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcd8695A Appellant .. Respondent [ Appellant By : Dharan Gandhi Respondent By : Neena Jeph Date Of Hearing 27.07.2023 Date Of Pronouncement 23.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Pcit(Central), Mumbai -3, Dated 31.03.2022 For A.Y. 2015-16. The Assessee Has Raised The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & In Law, The Hon'Ble Pr.Cit Central - 3 (Herein After Referred As 'Pcit) Erred In Invoking Provisions Of Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred As 'The Act') By Issuing The Notice Inspite Of The Fact That Assessment U/S. 143(3) & U/S 143(3) R.Ws 147 Of The Act Has Been Completed After Due Examination & Application Of Mind While Framing The Assessment Order U/S 143(3) & U/S 143(3) Rws 147 Of The Act. Further Order U/S 263 Is Also Passed Merely Setting Aside The Assessment To The File Of The Learned Assessing Officer To Conduct Proper Inquiry Which Is Unjustified. It Is Therefore Submitted That The Order Passed U/S 263 Should Be Cancelled.

For Appellant: Dharan GandhiFor Respondent: Neena Jeph
Section 143(3)Section 147Section 148Section 263Section 56(2)(viib)

P a g e | 1 Doit Creations (India) Pvt.ltd. Vs. Pr.CIT,CC-3 IN THE INCOME TAX APPELLATE TRIBUNAL “D

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7885/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

December 2011 cancelling the registration under Section 12AA(1)(b)(i) of the Act. c) Accordingly, in the assessment order passed under Section 143(3) of the Act, the Learned Income Tax Officer (Exemption)- II(1), (the Ld. AO) denied exemption claimed under Section 11 of the Act and applied ... interest income on fixed deposits with scheduled bank which was added in the assessment order passed under Section 143(3) of the Act applying the principal of mutuality. 6) On the facts, and in the circumstances of the case, and in law, the Learned CIT(A) has legally erred

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7884/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

December 2011 cancelling the registration under Section 12AA(1)(b)(i) of the Act. c) Accordingly, in the assessment order passed under Section 143(3) of the Act, the Learned Income Tax Officer (Exemption)- II(1), (the Ld. AO) denied exemption claimed under Section 11 of the Act and applied ... interest income on fixed deposits with scheduled bank which was added in the assessment order passed under Section 143(3) of the Act applying the principal of mutuality. 6) On the facts, and in the circumstances of the case, and in law, the Learned CIT(A) has legally erred

M/S Nd'S Art World Pvt Ltd., Mumbai vs. Asst. CIT 15 (2)(1), Mumbai

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

ITA 6850/MUM/2019[2016-17]Status: DisposedITAT Mumbai23 Aug 2023AY 2016-17

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm M/S. Nd’S Art World Pvt. Ltd. Asst.Cit-15(2)(1) 201-A Second Level Ventura Shopping Mumbai Vs. Hiranandani Business Park, Powai, Mumbai-400 076 Pan/Gir No. Aabcn 7882 R (Appellant) (Respondent) : Assessee By : Shri Shashank Mehta : Dr. Samuel Pitta Revenue By Date Of Hearing : 26.05.2023 Date Of Pronouncement : 23.08.2023

For Appellant: Shri Shashank Mehta
Section 143(3)Section 2Section 36(1)(vii)Section 56(2)(viib)

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

M/S C Mahendra Exports Limited, Mumbai vs. DCIT 14(1)(2), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical

ITA 3852/MUM/2019[2009-10]Status: DisposedITAT Mumbai23 Aug 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Bharat KumarFor Respondent: Shri K. C. Selvamani
Section 10BSection 115JSection 131Section 143(3)Section 147Section 148Section 69C

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

M/S C Mahendra Exports Limited, Mumbai vs. DCIT 14(1)(2), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical

ITA 3851/MUM/2019[2008-09]Status: DisposedITAT Mumbai23 Aug 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Bharat KumarFor Respondent: Shri K. C. Selvamani
Section 10BSection 115JSection 131Section 143(3)Section 147Section 148Section 69C

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

Ess Ess Kay Engineering Company Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee is dismissed

ITA 172/ASR/2023[2020-21]Status: DisposedITAT Amritsar23 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Digvijai Kumar Chaudhary, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 37Section 43B

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

Smt. Amanpreet Kaur, Amritsar vs. Principal Commissioner of Income Tax -1, Amritsar

In the result, appeal of the assessee ITA No

ITA 65/ASR/2022[2017-18]Status: DisposedITAT Amritsar23 Aug 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 142(1)Section 143Section 143(3)Section 263

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

Assistant Commissioner of Income Tax Circle- 3, Srinagar vs. Measage Saifco Ceements Private Limited, Srinagar

In the result, the appeal of the Department and CO of the Assesse is 23

ITA 451/ASR/2019[2013-14]Status: DisposedITAT Amritsar23 Aug 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 36Section 36(1)(iii)

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

DCIT Central Circle 14, New Delhi vs. Rajesh Sharma, New Delhi

ITA 606/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Aug 2023AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmadcit Vs. M/S. Rajesh Sharma, Central Circle 14 1165, Kucha Mahajani, New Delhi Chandni Chowk, Delhi-110006 (Appellant) (Respondent)

Section 143(3)Section 148Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

Chandan Bhuillar, New Delhi vs. ACIT Circle International Taxation-1(1)(2), New Delhi

Accordingly, the ground no. 1, 2 and 3 are allowed and appeal of assessee is allowed for statistical purposes

ITA 2338/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Aug 2023AY 2019-20

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmash. Chandan Bhuillar Vs. Asstt. Commissioner Of Income 22, Gauri Apartments, Tax Rajesh Pilot Lane, Central Int. Tax-1(1)(2), New Delhi-110057 New Delhi Pan : Aelpb7507E (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

DCIT, Central Circle-1, New Delhi vs. Spicejet Limited, Gurgaon

ITA 2183/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 143(3)Section 37(1)Section 43A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

DCIT, Central Circle-01, New Delhi vs. Spicejet Limited, Gurgaon

ITA 2182/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Aug 2023AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 143(3)Section 37(1)Section 43A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

Amit Jain, Delhi vs. ACIT, Circle International Taxation 2(1)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1941/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: the lower authorities and is forming part of the records. It is not in dispute that the services were rendered by the assessee only in Netherlands during the year under consideration. However, the assessee was also sent on deputation to India on behalf of Akzo Netherlands. For administrative convenience, the Amit Jain vs. ACIT Page 3 of 9

Section 139(1)Section 143(3)Section 144C(1)Section 192Section 9Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M

Spicejet Ltd, Gurgaon vs. DCIT, Central Circle-1, New Delhi

ITA 1803/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 143(3)Section 37(1)Section 43A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

Spicejet Ltd, Gurgaon vs. DCIT, Central Circle-1, New Delhi

ITA 1802/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Aug 2023AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 143(3)Section 37(1)Section 43A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

Omaxe World Street Private Limited, Faridabad vs. ACIT, Circle-2(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 1741/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Ms. Smita Singh, Sr.DR
Section 143(3)Section 2(24)(X)Section 36(1)(va)Section 43B

Centre (NFAC), Delhi [‘CIT(A)’ in short] dated 07.07.2022 arising from the assessment order dated 18.12.2019 passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2017-18. 2. The captioned appeal relates to Assessment Years 2017-18 involving issue ... returned income of the assessee on account of late deposits of employees’ contribution to PF/ESIC while processing the return of income under Section 143(3) of the Act. The appeal of the assessee has been rightly rejected and confirmed by the CIT(A) in the light of the judgment rendered

The Golden State Capital Pte Ltd, Singapore vs. DCIT Circle 3(1)(1), International Taxation, Delhi

ITA 1686/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganeshthe Golden State Capital Pte Ltd, Vs. Dcit, 31, Tanglin Road, #03,-04, St. Circle-3(1)(1), Regis Residences, Singapore, International Taxation, Singapore, Singapore, 247912 Delhi (Appellant) (Respondent) Pan: Aagct8026Q Assessee By : Shri Deepak Chopra, Adv Shri Anmol, Adv Shri Priya, Adv Revenue By: Shri Vizay B. Vasanta, Cit Dr Date Of Hearing 31/05/2023 Date Of Pronouncement 23/08/2023

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 282A(1)

assessee has raised the following grounds of appeal:- “1. That the Final Assessment Order dated 28.06.2022 passed under section 143(3) read with section 144C(13) of the Income- tax Act, 1961 ("ITA") by the Deputy Commissioner of Income Tax, Circle 3(1)(1), International Taxation ("AO") in the case

Shri Pranav Nalin Mehta, Nagpur vs. Pr.CIT-1, Nagpur

In the result, the appeal is allowed

ITA 28/NAG/2019[2011-12]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-12

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.28/Nag/2019 "नधा"रण वष" / Assessment Year : 2011-12 Pranav Nalin Mehta, Pr.Cit-1, Prop. M/S. Regal Marbles & Minerals, Vs. Nagpur 101, 1St Floor, Ramdeobaba Apartment, Bajaj Nagar, Nagpur 440 010 Pan : Acdpm8305P Appellant Respondent Assessee By : Shri K.P. Dewani Revenue By : Shri Kailash Kanojiya

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash Kanojiya
Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH (At e- Court, Pune) BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA