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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)

Shree Shivam Cotton Industries, at Rohishala, Tal. Tankara, Dist. Rajkot vs. The ITO Ward-5, Morbi

In the result, the appeal of the assessee is allowed

ITA 142/RJT/2022[2017-18]Status: HeardITAT Rajkot21 Feb 2023AY 2017-18

Bench: Hearing Of The Appeal.”

For Appellant: Shri Sumit Shingala, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And

Shri Mukesh Chand Mal Pitti, Gandhidham-Kutch vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 124/RJT/2022[2017-18]Status: HeardITAT Rajkot21 Feb 2023AY 2017-18

Bench: The Hearing Of Appeal. Total Tax Effect (See Note Below)

For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 142(1)Section 143(3)Section 263

ground that the AO has not verified the cash deposit during the demonetization period nor sought any explanation while finalising the assessment under section 143(3) of the Act. The Principal CIT took the submissions of the assessee on record and passed an order holding that the assessing Officer ... case were that respondent assessee has filed its return of income showing total income of Rs. 62,55,900/- which was assessed under section 143(3) of the Act, 1961 by an assessment order dated 14th March 2016. The respondent company received unsecured loans from M/s. GeorgettTradecom

Dulichand Hanuman Prasad Shah, Jharsuguda vs. ITO-Ward-2, Jharsuguda

In the result, appeal of the assessee stands allowed

ITA 185/CTK/2022[2014-15]Status: HeardITAT Cuttack20 Feb 2023AY 2014-15
For Appellant: Shri Rahul Agrawal, AdvocateFor Respondent: Shri S.C.Mohanty, Sr-DR
Section 143(3)

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य

M/S. Grid Corporation of Orissa Limited, Bhubaneswar vs. ACIT-(TDS), Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 323/CTK/2019[2009-10]Status: DisposedITAT Cuttack20 Feb 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 154Section 244ASection 244A(2)

Delhi ITAT in the case of Shiv Shakti Traders vs. ACIT (139 tilonann.com 193) held that where Assessing Officer completed assessment under section 143(3) and thereafter he, on basis of audit objection to effect that assessee had made payments for purchasing of trading goods in violation of provisions ... case, the assessee company's claim for deduction in respect of provision for bad and doubtful debts was allowed in the assessment under section 143(3) of the Act. The Assessing Officer, however, disallowed the same subsequently, by invoking section 154 on the ground that the said provision

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Gridco Limited, Bhubaneswar

In the result, appeal of the revenue stands dismissed

ITA 298/CTK/2016[2010-11]Status: DisposedITAT Cuttack20 Feb 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 194Section 194JSection 197(1)Section 40

OPTCL. It has filed the return of lncome for the assossment year under consideration i,e, 2009-10. It has been assessed under section 143(3) whereby tax payable is Nil. Thus, in view of these facts the assessee cannot be considered to be an assessee in default

Intercontinental Hotels Group (India) Pvt. Ltd., Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 505/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Feb 2023AY 2017-18

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

For Appellant: Sh. Atul Jain, AR &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144C(13)

facts and circumstances of the case and in law, the Ld. AO has erred in enhancing the income of the Appellant under section 143(3) read with section 144C(13) read with section 144B of the Act, for AY 2017-18 by INR 5,65,93,386. 2 Inter Continental

ITO, Ward-58(6), New Delhi vs. Affy Foodtech LLP, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 921/DEL/2020[2016-17]Status: DisposedITAT Delhi20 Feb 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Niren Gupta, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 143(3)Section 68

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R

ACIT Circle-9(2), New Delhi vs. Frigoglass India Private Ltd., New Delhi

Appeals of the revenue are dismissed

ITA 5884/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

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

For Appellant: Sh. Shatanik Chakrabarty, AdvFor Respondent: Sh. Sajay Kumar, Sr. DR
Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA

ACIT Circle-9(2), New Delhi vs. Frigoglass India Private Ltd., New Delhi

Appeals of the revenue are dismissed

ITA 5883/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Feb 2023AY 2014-15

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

For Appellant: Sh. Shatanik Chakrabarty, AdvFor Respondent: Sh. Sajay Kumar, Sr. DR
Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA

Grip Construction Pvt. Ltd., New Delhi vs. ACIT, Circle- 10(2), New Delhi

Appeal of the assessee is partly allowed

ITA 5524/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.5524/Del/2019, A.Y. 2015-16

Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV

Indo Japan Agrotech Ltd, New Delhi vs. ITO, Ward-12(2), New Delhi

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

ITA 5416/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Feb 2023AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.5416/Del/2019, A.Y. 2013-14

Section 143(3)Section 2Section 249Section 249(2)Section 250(2)(b)Section 4

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

learned CIT(A) has erred in confirming the validity of the re- assessment proceedings under section 147 read with section 143(3) of the Act initiated by the learned Assistant Commissioner of Income-tax, Circle 6(2). New Delhi ('learned AO') without appreciating the facts involved in the case

M/S Netafim Ltd., Gujarat vs. ITO (International Taxation), New Delhi

In the result, both the appeals are partly allowed

ITA 975/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Feb 2023AY 2011-12

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11 With Assessment Year: 2011-12

Section 143(3)Section 144C(13)

pronouncement 20.02.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appeals at the instance of the assessee have challenged the final assessment orders passed under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment years

Netafim Ltd., Gujarat vs. DCIT, New Delhi

In the result, both the appeals are partly allowed

ITA 1427/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2023AY 2010-11

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11 With Assessment Year: 2011-12

Section 143(3)Section 144C(13)

pronouncement 20.02.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appeals at the instance of the assessee have challenged the final assessment orders passed under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment years

Himalya Spinning Mills, Amritsar vs. Income Tax Officer Ward- 2 (1), Amritsar

In the result, the appeal of the assessee is allowed

ITA 88/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Feb 2023AY 2017-18

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

Section 115BSection 145Section 68

stock, purchase and sales, closing stock, gross profits and assessment made by the Department in AY 2007-08 when assessment was framed under section 143(3)/147 of the Act. The learned ITAT observed that since the entire books of account had been scrutinised and the Respondent-Assessee's income ... year stood accepted. Additionally, in respect of AY 2012- 13 also, Respondent-Assessee's trading activities were subjected to detailed scrutiny under section 143(3) of the Act. In the said year, the AO had rejected the trading result and even enhanced the GP rate and made an addition

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 629/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Feb 2023AY 2014-15

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

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

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 628/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2023AY 2013-14

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

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

Shrimati Suman Sbharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 627/ASR/2019[2012-13]Status: DisposedITAT Amritsar20 Feb 2023AY 2012-13

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

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

Manju Saran, Jaipur vs. ITO WD 7(1), Jpr, Jaipur

Appeal of the assessee is allowed

ITA 423/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Feb 2023AY 2017-18

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

For Appellant: Shri R.S. Poonia (CA) &For Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 143(3)Section 271Section 271BSection 274

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’SMC’ JAIPUR Jh lanhi xkslkbZ] U

Paris Elysees India Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

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

ITA 357/JPR/2022[2018-19]Status: FixedITAT Jaipur20 Feb 2023AY 2018-19

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

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Shri James Kurian (CIT)
Section 143(1)Section 143(1)(a)Section 36Section 36(1)Section 36(1)(va)Section 43B

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U