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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)

Picric Ltd vs. ITO Ward 14 (4)

In the result, the appeal of the assessee is allowed with directions contained in para 22 above

ITA 4115/DEL/2007[2004-2005]Status: DisposedITAT Delhi06 Apr 2023AY 2004-2005

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Neeraj Jain,AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)
Section 10BSection 143(1)Section 143(3)Section 80H

Income Tax Act, 1961 (the “Act”). Later on, the case was picked up for scrutiny and assessment was completed under section 143(3) of the Act on 27.12.2006 on total income of Rs. 1,11,57,590/- including therein, inter alia, disallowance of Rs. 19,24,528/- being interest income

Assissant Commissioner of Income Tax, Central Circle-2, Surat vs. Shri Prabodhchandra Jayantilal Patel, Surat

In the result, the appeal of the Revenue is dismissed

ITA 258/SRT/2022[143(3)]Status: DisposedITAT Surat06 Apr 2023

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Acit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Nagar-3, Opp. B.R.C. Gate, Udhana, Surat – 394210. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI

Shri Devkripa Textile Mills (P) Ltd., Bhilwara vs. ACIT, Bhilwara Circle, Bhilwara

In the result, the appeal of the assessee is partly allowed

ITA 467/JODH/2018[2015-16]Status: DisposedITAT Jodhpur05 Apr 2023AY 2015-16

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 37(1)

dated 21.08.2018, which in turn arises from the order passed by the Asstt. Commissioner of Income Tax, Circle, Bhilwara passed under Section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 24.12.2017. Shri Devkripa Textile Mills P. Ltd. 2. The assessee has raised the following grounds

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

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

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

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

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR

Inteva Products Netherlands Bv, Netherlands vs. DCIT, Circle Int. Taxation 2(1)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1861/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

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

For Appellant: Sh. Rishabh Malhotra, ARFor Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 698/DEL/2021[2017-18]Status: DisposedITAT Delhi05 Apr 2023AY 2017-18

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

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh

Acpl Design Pvt. Ltd., New Delhi vs. ITO, Ward- 1(1), New Delhi

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

ITA 4974/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Apr 2023AY 2014-15

Bench: Shri C.M. Garg & Dr. B.R.R. Kumarassessment Year: 2014-15 Acpl Design Pvt. Ltd., Vs. Ito, J-103, Ground Floor, Ward-1(1), South Extension-1, New Delhi. New Delhi – 110 049. Pan: Aahca5958K (Appellant) (Respondent) Assessee By : Shri Manoj Kumar, Ca Revenue By : Shri Kanav Bali, Sr. Dr Date Of Hearing : 13.02.2023 Date Of Pronouncement : 05.04.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.05.2018 Of The Cit(A)-1, New Delhi, Relating To Assessment Year 2014-15. 2. The Ld. Assessee’S Representative Submitted That The Assessee Does Not Want To Press Legal Grounds No.1, 2 & 3. Therefore, The Same Are Dismissed As ‘Not Pressed. The Remaining Effective Grounds No.4 & 5 Read As Follows:- “4. That The Cit(A) Has Erred In Law & On Facts In Sustaining The Addition U/S 68 Of Rs.25,73,000.00 On Account Of Unsecured Loan Made By Ao On Untenable & Illegal Grounds. Hence The Addition As Such May Be Deleted. 5. That The Cit(A) Has Erred In Law & On Facts In Sustaining The Addition Of Rs.6,52,362.00 On Account Of Foreign Travel Expense Made By Ao On Untenable & Illegal Grounds. Hence The Addition As Such May Be Deleted.”

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Kanav Bali, Sr. DR
Section 131Section 133(6)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND DR. B.R.R

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4009/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Apr 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4008/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Apr 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4007/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Apr 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4006/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Apr 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4005/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Apr 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4004/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Apr 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4003/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Apr 2023AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Ajay Kumar Aggarwal, New Delhi vs. ACIT, CC- 1, New Delhi

In the result appeals of the assessee for A

ITA 4002/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Apr 2023AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 143(3)Section 153ASection 234A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI

Assistant Commissioner of Income Tax, Cir.1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, all the grounds of appeal raised by the revenue are dismissed

ITA 345/SRT/2022[2011-12]Status: DisposedITAT Surat05 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 148Section 254(1)

28/09/2011 declaring income of Rs. 3,36,70,590/-. The case of assessee was selected for scrutiny and assessment was completed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) on 30/10/2013 determining total income at Rs. 6.55 crores. Thereafter, the Assessing 2 ACIT ... contents of reply is recorded in para 5 of assessment order. The assessee in its reply contended that their assessment was completed under Section 143(3) on 30/10/2013. During the course of assessment proceedings, they had provided complete details of trading and purchases made during subject year, which includes

Jaykant Uttamchand Shah, Vapi vs. Principal Commissioner of Income Tax, Valsad

In the result, this appeal of assessee is dismissed

ITA 276/SRT/2022[2012-13]Status: DisposedITAT Surat05 Apr 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 263Section 54B

submission of ld. CIT-DR for the revenue and perused the record. On perusal of record, we find that the assessment order under section 143(3) /147 for assessment year (AY) 2012-13 was passed by the Assessing Officer on 10/03/2015. The assessment was revised

Girnar Software Private Limited, 6Th Floor, Jaipur Textile Market, B-2 Near Model Town, Malviya Nagar Jaipur vs. ACIT, Circle 4, Jaipur

ITA 428/JPR/2022[2016-17]Status: DisposedITAT Jaipur05 Apr 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Yogesh Parwal, CA and Shri P.C. Parwal, C.AFor Respondent: Shri Anoop Singh (Addl.CIT)
Section 143(1)Section 143(3)Section 244A

claiming a refund of Rs 2,59,96,300/-, which was on account of tax deducted at source. Assessment order under section 143(3) of the Income-tax Act, 1961 was issued by the Assessing Officer on 30 December 2018 along with the computation sheet determining refund

The DCIT, Cen-Circle, Thrissur vs. Sri.T.G. Chandrakumar, Thrissur

In the result, the Appeal by the Revenue is allowed on the aforesaid terms

ITA 67/COCH/2018[2008-09]Status: DisposedITAT Cochin03 Apr 2023AY 2008-09

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Smt. J.M. Jamuna Devi, Sr. DRFor Respondent: Shri C.B.M. Warrier, FCA
Section 132Section 153CSection 268A

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Sandeep Gosain, Judicial