“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)

Edathuruthykaran Pavoo George, Ernakulam vs. The Acitcircle-1, Kochi

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

ITA 25/COCH/2022[2009-10]Status: DisposedITAT Cochin03 Mar 2023AY 2009-10

Bench: Shri George George K. & Ms. Padmavathy S.Edathuruthykaran Pavoo George Vs Acit, Circle - 1(1) 40/2102, Market Road Kochi Ernakulam 682035 Pan – Abzpg4486E (Appellant) (Respondent) Assessee By: Smt. Athira Anil, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing: 02.03.2023 Date Of Pronouncement: 03.03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 24.11.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2009-10. 2. The Brief Facts Of The Case Are As Follows: - The Assessee Is An Individual, Who Is Running A Proprietary Concern In The Name Of M/S. Novelty Textiles. The Proprietary Concern Is A Wholesale Dealer In Textile Products. For Ay 2009-10 Return Of Income Was Filed On 28.09.2009 Declaring Total Income Of Rs.2,83,44,875/-. The Assessment Was Completed Under Section 143(3) Of The Act Vide Order Dated 26.12.2011 By Assessing The Total Income At Rs.2,89,52,150/-. Subsequently Notice Was Issued

For Appellant: Smt. Athira Anil, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(3)Section 148Section 250

return of income was filed on 28.09.2009 declaring total income of Rs.2,83,44,875/-. The assessment was completed under Section 143(3) of the Act vide order dated 26.12.2011 by assessing the total income at Rs.2,89,52,150/-. Subsequently notice was issued 2 Edathuruthykaran Pavoo George ... advertisement and sale promotion. According to the AO the same is in the nature of donations. The assessment was completed under Section 143(3) r.w.s. 147 of the Act on 11.03.2015 by disallowing the said expenditure of Rs.29,40,000/-. 3. Aggrieved by the order of the AO, the assessee

Shri Gautam Shambhubhai Vaghasiya, Rajkot vs. The ITO, Ward -1 (1) (2), Rajkot

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

ITA 270/RJT/2022[2012-13]Status: HeardITAT Rajkot03 Mar 2023AY 2012-13

Bench: Ld. Cit(A)-1, Rajkot On 01.02.2018 With A Detailed Paper Book. Thus The Ld. A.R. Pleaded To Set Aside The Matter Back To The File Of Ld. Nfac For Adjudication On The Appeal On Merits.

Section 143(3)

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out of the Assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2012-13. I.T.A No. 270/Rjt/2022