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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)

Mr. Gurvantlal Maganlal Naik, Na vs. Arivs.ITO, Ward-2, Navsari

ITA 96/SRT/2018[2013-14]Status: DisposedITAT Surat21 Mar 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.96/Srt/2018 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) Gunvantlal Maganlal Naik, Vs. The Ito, Ward-2, C/O. Bipinbhai M. Naik, Navsari. Near Aahirwad, Nr. Cricket Ground, At. Chhapra, Navsari – 396445. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apipn3403R

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

Appeal No. CIT(A)/VLS/187/16-17/1858, dated 03.01.2018, which in turn arises out of an assessment order passed by Assessing Officer under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 31.03.2016. 2. The grounds of appeal raised by the assessee are as follows ... accepted at Rs.175 per sq. meter. We note that in case of assessee`s co-owner, there was no scrutiny assessment under section 143(3) of the Act, hence there is no opinion of the assessing officer. Therefore, return of income accepted by the Department under section 143

M/S Panchsheel Colonizers Private Limited, Jaipur vs. Income Tax Oifficer, Jaipur

In the result, appeal of the assessee is allowed

ITA 7/JPR/2023[2015-2016]Status: DisposedITAT Jaipur21 Mar 2023AY 2015-2016

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 249(2)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Shri Sukhjinder Singh, Jalandhar vs. Prinicpal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 71/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Mar 2023AY 2017-18

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 263

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

Sh. Nirbhay Trehan, Jammu vs. Dy. Commissioner of Income Tax Central Circle, Jammu

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

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

Section 139Section 144Section 147Section 148Section 2Section 250

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

Sh. Nirbhay Trehan, Jammu vs. Dy. Commissioner of Income Tax Central Circle, Jammu

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

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

Smt. Bani Trehan, Jammu vs. Dy. Commissioner of Income Tax Central Circle, Jammu

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

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

Vishal Aggarwal, Delhi vs. Pr, CIT, Noida

ITA 803/DEL/2022[2012-13]Status: DisposedITAT Delhi20 Mar 2023AY 2012-13

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No. 803/Del/2022, A.Y. 2012-13

Section 143(3)Section 147Section 17Section 2(47)(v)Section 263Section 53A

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA

M/S Assoteoch Supertech Joint Venture, New Delhi vs. ITO, Noida

In the result, the appeal is allowed for statistical purpose

ITA 492/DEL/2016[2007-08]Status: DisposedITAT Delhi20 Mar 2023AY 2007-08

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2007-08 M/S. Assotech Supertech Ito Joint, Venture, 1114, Vs Ward- I Hemkunt Chanber, 89, Noida Nehru Place, New Delhi Pan No.Aaajai382K (Appellant) (Respondent)

Section 143(3)Section 271

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

Mekaster Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4425/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Mar 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Pankaj Khanna, Sr.DR
Section 143(3)Section 271(1)(c)

Appeals)-XX, New Delhi (‘CIT(A)’ in short) dated 23.03.2016 arising from the assessment order dated 31.03.2014 passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2011-12. 2. The grounds of appeal raised by the assessee read as under ... disallowance. The returned income of Rs.14,15,736/- was accordingly assessed at Rs.4,25,90,410/-. 5. Against the aforesaid assessment passed under Section 143(3) of the Act, the assessee preferred appeal before the CIT(A). However, the CIT(A) declined to grant any relief to the assessee owing

V Guard Industries Limited, Vennala vs. The Principal Commissioner of Income Tax-1, Kochi

In the result, the assessee’s appeal is partly allowed

ITA 63/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Mar 2023AY 2016-2017

Bench: Shri Sanjay Arora & Shri Sandeep Gosainv-Guard Industries Ltd. Principal Cit-1, 42/962, Vennala High School C R Building, I S Press Road, Vs. Road, Vennala, Kochi 682018 Ernakulam 682028 [Pan: Aaacv5492Q] (Appellant) (Respondent) Appellant By: Shri Anil D. Nair, Advocate Respondent By: Shri Prashant V.K., Cit-Dr Date Of Hearing: 01.02.2023 Date Of Pronouncement: 20.03.2023 O R D E R Per: Bench This Is An Appeal By The Assessee Challenging The Revision Of It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) Dated 28/12/2018 For Assessment Year (Ay) 2016-17 By The Principal Commissioner Of Income Tax-1, Kochi (‘Pr. Cit’ For Short) Vide Order U/S. 263 Dated 22/03/2021. 2. The Appeal, Filed On 08/03/2022, Though Delayed By 256 Days, Was Admitted In View Of The Blanket Condonation By The Apex Court In Suo Motu Wp(C) No.3/2020, Dated 10/01/2022, Excluding The Period From 15/3/2020 To 28/02/2022 In Reckoning The Delay In Computing Limitation Under Law & The Hearing Accordingly Proceeded With. The Assessee Is A Company Manufacturing Electrical Cables, Pumps, Solar Water Heaters, Etc. & Trading In Electrical & Electronic Goods. Revision Of It’S Impugned Assessment Is On Several Issues On Which The Revisionary Authority Found An Absence Or Lack Of Enquiry By The Assessing Officer

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Shri Prashant V.K., CIT-DR
Section 143(3)Section 263

Bench This is an Appeal by the Assessee challenging the revision of it’s assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 28/12/2018 for Assessment Year (AY) 2016-17 by the Principal Commissioner of Income Tax-1, Kochi (‘Pr. CIT’ for short) vide

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

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

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

provision of section 263 of the Act, which in turn arises from the order passed by the ITO, Ward, Bundi passed under Section 143(3) of the Income tax Act, 1961 (in short 'the Act') dated 25.11.2019. 2 Shri Keshoraipatan Sahkari Sugar Mills Ltd., Kota vs. PCIT 2. Aggrieved from ... upon the assessee. In compliance to the statutory notices, the assessee filed written submission electronically. The assessment was completed as per provision of section 143(3) on declared income on 25.11.2019 where in the returned income was accepted. 4. On culmination of assessment proceeding the Principal Commissioner of Income

Axa France Vie, New Delhi vs. ACIT Circle Int. Tax 1(1)(1), New Delhi

In the result, the appeal of the assessee stands allowed

ITA 411/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2020-21 With S.A. No.119/Del/2023 [Arising Out Of Ita No.411/Del/2023] Assessment Year: 2020-21

Section 139Section 143(3)Section 144C(13)Section 194DSection 40

ORDER PER SAKTIJIT DEY, JM: Captioned appeal has been filed by the assessee challenging the final assessment order dated 24.01.2023 passed under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’) pertaining to assessment year 2020-21, in pursuance

Invesco Uk Limited, Hyderabad vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2211/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Mar 2023AY 2019-20

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

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)Section 144CSection 153Section 153B

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

Dr Willmar Schwabe India Private Limited (Amalgamated Company of Sanat Products Limited), New Delhi vs. Pr, CIT, Ghaziabad

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

ITA 1101/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Mar 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Satish Gupta, CAFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 263

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

Arun Enterprises, Ghaziabad vs. Pr, CIT, Ghaziabad

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

ITA 1096/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Mar 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sandeep Goel, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 115BSection 14Section 142Section 142(1)Section 143(1)Section 143(2)Section 163Section 263

available) e) In cases where order has to be passed under Section 16315 153A/153C of the Income Tax Act, 1961 read with section 143(3), assessment proceedings would be conducted manually Yours faithfully AMIT SHUKLA CIR-2(1)(1) GHAZIABAD ANNEXURE 1. A brief note on the nature of business ... discussed hereinabove, we set aside the order of the PCIT and restore that of the Assessing Officer dated 11.06.2019 framed under section 143(3) of the Act. 22. In the result, the appeal of the assessee in ITA No. 1096/DEL/2022 is allowed. The order is pronounced in the open court

Globus Construction Private Limited, Noida vs. DCIT Circle-1, Ghaziabad

In the result appeal of assessee is allowed for statistical purposes

ITA 1414/DEL/2020[2015-16]Status: DisposedITAT Delhi17 Mar 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2015-16 Globus Construction P. Ltd. The Dcit, Circle 1, C/O The 3C Company, Tech Ghaziabad Boulevard, Central Block, Vs. Plot No-6, Sec-127, Noida, Up 201301 Pan Aaecg 8128 L (Appellant) (Respondent) For Assessee : Shri Rohit Tiwari, Advocate For Revenue : Shri T. James Singson, Cit-Dr

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri T. James Singson, CIT-DR
Section 139Section 143(3)Section 249

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

ACIT, Circle- 15(2), New Delhi vs. Logix Infra Developers (P) Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 5400/DEL/2019[2013-14]Status: DisposedITAT Delhi17 Mar 2023AY 2013-14

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Ms. Shweta Bansal, CAFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 143(3)

case of the assessee company was selected for scrutiny and thereafter, assessment was framed under section 143(3) of the I.T. Act, 1961 vide order dated 09.03.2016 and the total loss of the assessee was determined at Rs. 2,21,37,430/- . 2.2. Aggrieved by the order

Jacobinia Laboratories P.Ltd, New Delhi vs. ITO, Ward-10(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 536/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Mar 2023AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. N.K Choudhryjacobinia Laboratories Pvt. Ltd., Vs. Ito, Ward-10(1), 21-Cottage Enclave, Paschim New Delhi 110001 Vihar, Rohtak Road, New Delhi 110063 Pan No. Aagcg 3024 M (Appellant) (Respondent) Assessee By None Revenue By Mohd. Gayasuddin Ansari, Sr. Dr Date Of Hearing: 09.03.2023 Date Of Pronouncement: 17.03.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.11.2018 Of The Commissioner Of Income Tax (Appeals)-4,New Delhi Relating To Assessment Year 2014-15. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 143(3)Section 197Section 68Section 69C

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

Ansal Crown Infrabuild Pvt Ltd, New Delhi vs. ACIT Circle- 2(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3303/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Mar 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Akash Deepak, CAFor Respondent: Shri Kanv Bali, Sr.DR
Section 143(3)

Appeals)-XXXII, New Delhi [‘CIT(A)’ in short] dated 28.02.2019 arising from the assessment order dated 29.12.2017 passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15. 2. As per the grounds of appeal, the assessee has challenged

Gcb Securities P Ltd, New Delhi vs. ITO Ward -11(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1566/DEL/2019[2009-10]Status: DisposedITAT Delhi17 Mar 2023AY 2009-10

Bench: Shri Kul Bharat & Shri O.P.Kant[Assessment Year : 2009-10] M/S. Gcb Securities P.Ltd., Vs Ito, Office No.474-475, Aggarwal Ward-10(1), Millennium Tower-2, Netaji Subhash [Previous Ward- Palace, Pitampura, New Delhi-110034. 11(2)], New Delhi. Pan-Aaccg4729R Appellant Respondent Appellant By None Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 16.03.2023 Date Of Pronouncement 17.03.2023

Section 143(3)Section 147Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI O.P.KANT, ACCOUNTANT