“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)

Hansaben Maganbhai Vaghasiya, Surat vs. The Dy. Commissioner of Income Tax, Central Circle-2, Surat

In the result, ground of appeal raised by assessee is allowed

ITA 395/SRT/2022[2014-15]Status: DisposedITAT Surat10 Feb 2023AY 2014-15

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

assessee filed his return of income on 29.09.2019 declaring total income of Rs. 2,61,330/-. The assessment was completed on 20.06.2021 under Section 143(3) r.w.s. 153A of the Act by making additions on account of unaccounted receipts. 4. The Assessing Officer initiated and levied penalty under section ... should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering the submission of assessee held that for first notice dated 02.12.2020 for the fixing

Hansaben Maganbhai Vaghasiya, Surat vs. The Dy. Commissioner of Income Tax, Central Circle-2, Surat

In the result, ground of appeal raised by assessee is allowed

ITA 394/SRT/2022[2013-14]Status: DisposedITAT Surat10 Feb 2023AY 2013-14

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

Hansaben Maganbhai Vaghasiya, Surat vs. The Dy. Commissioner of Income Tax, Central Circle-2, Surat

In the result, ground of appeal raised by assessee is allowed

ITA 393/SRT/2022[2012-13]Status: DisposedITAT Surat10 Feb 2023AY 2012-13

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

Navinchandra K. Patel, Surat vs. Principle Commissioner of Income Tax -1, Surat

In the result, appeal filed by the assessee is allowed

ITA 57/SRT/2021[2015-16]Status: DisposedITAT Surat10 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.57/Srt/2021 Assessment Year: (2015-16) (Physical Court Hearing) Navinchandra K. Patel, Vs. The Pcit-1, Surat. 5, Kaaliytawadi Faliya, At Post Saniya Hemad, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Birpp6292D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit(Dr) Date Of Hearing 02/02/2023 10/02/2023 Date Of Pronouncement आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Principal Commissioner Of Income Tax, Surat (In Short “Ld. Pcit”], Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 31.03.2021. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Commissioner Of Income-Tax Has Erred In Passing Revisionary Order U/S 263 Of The I.T. Act Setting Aside The Order Of Ld. Assessing Officer Passed U/S 143(3) Of The Act Dated 24.11.2017 For The Year Under Consideration Although Said Order Is Neither Erroneous Nor Prejudicial To The Interest Of Revenue. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Commissioner Of Income-Tax Has Erred In Observing That Order Passed By Assessing Officer U/S 143(3) Of The Act Is Erroneous On The Ground That Indexed Cost Of Acquisition Of Property Is Under Assessed By Rs.2,12,58,035/-. 3. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Commissioner Of Income-Tax Has Erred In Observing That Order

Section 143(3)Section 263Section 54BSection 54F

declaring total income at Rs.7,71,620/-. Thereafter, the assessee`s case was selected for scrutiny through CASS; and scrutiny assessment under section 143(3) of the Act was finalized on 24.11.2017 accepting return of income. 4. Later on, Learned Principal Commissioner of Income Tax, Surat (in short “ld. PCIT ... carried away with submission of the assessee without application of mind. Therefore, ld PCIT held that assessment order in this case passed under section 143(3) of the Act on 24.11.2017 is found to be erroneous and prejudicial to the interest of revenue. Therefore, the assessment order under section 143

Mrs. Dixaben Jayeshbhai Patel, Vapi vs. ITO, Ward-2, Vapi

In the result, both appeals filed by the assessee are partly allowed in above terms

ITA 229/SRT/2020[2012-13]Status: DisposedITAT Surat10 Feb 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.228 & 229/Srt/2020 Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Dixaben Jayeshbhai Patel, Vs. The Ito, Ward-2, Plot No.42, Krishna Colony, Vapi. Muktanand Marg, Chala, Vapi, Gujarat – 396191. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahspp3273F (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 02/02/2023 10/02/2023 Date Of Pronouncement

Section 143(3)Section 44A

Appeals), Vadodara [in short “the ld. CIT(A)”], which in turn arise out of separate assessment orders passed by the Assessing Officer under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since these two appeals relate to same assessee

Mrs. Daxaben Jayeshbhaipatel, Vapi vs. ITO, Ward-2, Vapi

In the result, both appeals filed by the assessee are partly allowed in above terms

ITA 228/SRT/2020[2011-12]Status: DisposedITAT Surat10 Feb 2023AY 2011-12

Section 143(3)Section 44A

Shri Karanbhai Manjibhai Patel, Surat vs. Principal Commissioner of Income Tax-1, Surat

ITA 27/SRT/2019[2014-15]Status: DisposedITAT Surat10 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.27/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Shri Karanbhai Manjibhai Patel Principal Commissioner Of Income Tax, Surat-1, 1St Floor, Aaykar Bhavan, 14, Akhandanand Society B/H Vs. Vishal Nagar, Adajan Road, Majura Gate,Surat-395001 Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpd9673 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Ashutosh P Nanavaty, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Ashutosh P Nanavaty, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R

Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं

Shivam Residential Construction (India) Pvt. Ltd., Valsad vs. Principal Commissioner of Income Tax, Valsad

In the result, appeal of the assessee is dismissed

ITA 396/SRT/2018[2013-14]Status: DisposedITAT Surat10 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.396/Srt/2018 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shivam Residential Construction Principal Commissioner Of (India) Pvt. Ltd., New Civil Income-Tax-Valsad, Palak Vs. Hospital Road, Nanakwada, Valsad Arcade, Pali Hill, Santinagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs 3137 G (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Milin Mehta, C.A राज"व क" ओर से /Respondent By: Shri Ashish Pophare, Cit-D.R

For Appellant: Shri Milin Mehta, C.AFor Respondent: Shri Ashish Pophare, CIT-D.R

Section 143(3)Section 263Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Janata Enterprises, Bhubaneswar vs. PCIT-1, Bhubaneswar

In the result, appeal of the assessee stands dismissed

ITA 83/CTK/2022[2017-18]Status: HeardITAT Cuttack09 Feb 2023AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Janata Janata Enterprises, Enterprises, Plot Plot Vs. Pr. Cit-1, No.57, No.57, Janapath, Janapath, Ashok Ashok Bhubaneswar. Bhubaneswar. Nagar, Nagar, Unit Unit-Ii, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaafj 6599 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Purnendu Bhusan Mohanty Purnendu Bhusan Mohanty, Ar Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 9/02 2/2023 Date Of Pronouncement : 9/02 2/2023 O R D E R Per Bench

For Appellant: Shri Purnendu Bhusan MohantyFor Respondent: Shri M.K.Gautam

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

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH

Mamata Devi Chopra, Prop- M.M.Trading Co., Cuttack vs. Pr.CIT-1, Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 82/CTK/2022[2017-18]Status: HeardITAT Cuttack09 Feb 2023AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Mamata Devi Chopra, Prop. Mamata Devi Chopra, Prop. Vs. Pr. Cit-1, M.M.Trading Co. Town Hall M.M.Trading Co. Town Hall Bhubaneswar. Bhubaneswar. Road, Cuttack Road, Cuttack Pan/Gir No. Pan/Gir No.Aaopc 5213 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Pramod Kumar Jesty, Ar Pramod Kumar Jesty, Ar Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 9/02 2/2023 Date Of Pronouncement : 9/02 2/2023 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 Pr. Cit Passed U/S.263 Of Cit Passed U/S.263 Of The Act Dated 25.3.2022 25.3.2022 In Appeal No. Itba/Rev/F/Rev5/2021 Itba/Rev/F/Rev5/2021-22/1041530059(1) For The Assessment Year For The Assessment Year 2017- 18. 2. Shri Pramod Kumar Jesty, Ld Ar Appeared For The Assessee & Shri Shri Pramod Kumar Jesty, Ld Ar Appeared For The Assessee & Shri Shri Pramod Kumar Jesty, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri Pramod Kumar Jesty, ARFor Respondent: Shri M.K.Gautam

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

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH

Ganesh Kumar Sharma, Cuttack vs. Pr.CIT-1, Bhubaneswar

In the result, appeal of the assessee stand partly allowed

ITA 100/CTK/2022[2017-18]Status: HeardITAT Cuttack09 Feb 2023AY 2017-18

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 143(3)Section 263

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

Raj Kumar Prop. M/S Raj Cotton & Oil Mills, Haryana vs. DCIT, CC-1, Gurgaon

In the result, the appeal of the assessee is partly allowed with direction given in para 10 above

ITA 807/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Feb 2023AY 2011-12

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2011-12

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(2)Section 143(3)Section 144Section 145(3)Section 147Section 148Section 151

profit of Rs. 1,12,83,338/- and completed the assessment on total income of Rs. 1,12,83,338/- on 28.12.2018 under section 143(3) r.w.s. 147 of the Act. 4. Aggrieved, the assessee filed appeal before the Ld. CIT(A). During appellate proceedings, the assessee challenged the validity

Naresh Kumar Chawla, Faridabad vs. ACIT Circle-2(1), Faridabad

In the result, appeal of the assessee is 13

ITA 1188/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Feb 2023AY 2018-19

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhary

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Jeetender Chand

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER And SHRI NARENDER KUMAR

Alpha Pacific Engineers Private Limited, Noida vs. Pr.CIT, Noida

In the result, appeal of the assessee is allowed

ITA 8607/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Feb 2023AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Ms. Supriya Mehta, CAFor Respondent: Shri P Praveen, CIT D.R

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144BSection 263Section 36(1)(va)

rejecting the contention of the appellant that the issues raised in the show cause notice were before the AO in proceedings under Section 143(3) and were allowed after application of mind by him as such the same cannot be the matter for reassessment under Section ... Assessing Officer , I hold that the action of the Assessing Officer in allowing this claim of the assesses in his order under section 143 (3) dated.21.12.2017 to be erroneous in so far as it is prejudicial to the interest of the Revenue.” 11 Alpha Pacific Engineers

ACIT, Circle-18(1), New Delhi vs. National Textile Corporation Ltd., New Delhi

In the result, the appeal filed by the Department is dismissed

ITA 8296/DEL/2019[2013-13]Status: DisposedITAT Delhi09 Feb 2023AY 2013-13

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 115JSection 143(3)Section 14A

1 ACIT Vs. National Textile Corpn., ND IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR

Travelport Lp, Georgia Usa vs. DCIT, International Taxation Circle-3(1)(1), New Delhi

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

ITA 6503/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Feb 2023AY 2011-12

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

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Jitender Kumar – CIT-DR

Section 144Section 144C(13)Section 147Section 148Section 234ASection 234C

under:-“It appears to the Court that it is plain that under section144C, the AO should have proceeded to pass an order under Section 143(3) of the Act. Instead the AO confirmed the draft assessment order passed under section 144C (1) of the Act. This, therefore, vitiated the entire ... appears to the Court that it is plain that under Section 144C, the AO should have proceeded to pass an order under Section 143(3) of the Act. Instead the AO confirmed the draft assessment order passed under section 144C(1) of the Act. This, therefore, vitiated the entire exercise

M/S. Y.P. Infrastructures Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 458/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Feb 2023AY 2006-07

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhrym/S. Y. P. Infrastructure Vs. Ito Pvt. Ltd., F-213A, 1St Floor, Ward – 27(4) Lado Sarai, New Delhi New Delhi Pan No. Aaacy 2994 P (Appellant) (Respondent) Assessee By Shri Pulkit Saini, Adv. Revenue By Shri T. Kipgen, Cit – D.R. Date Of Hearing: 13.12.2022 Date Of Pronouncement: 09.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.10.2016 Of The Commissioner Of Income Tax (Appeals)-10, New Delhi Relating To Assessment Year 2006-07. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 139(1)Section 143(3)Section 153ASection 153C

response to notice under Section 153C of the Act. Thereafter, the case was taken up for scrutiny and assessment was framed under Section 143(3) read with Section 153C of the Act vide order dated 27th February 2015 and the total income was determined at Rs.30,51,000/-. 3

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 961/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

grounds of appeal:- 1. “That on the facts and circumstances of the case the impugned assessment completed vide order dated 20.01.2015 passed under section 143(3) read with section 144C of the Income-tax Act, 1961 (‘the Act’), is illegal and bad in law. 1.1. That on the facts

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

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

ITA 1507/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

Shri Nitin Bothra, Indore vs. He PCIT -1 Indore, Indore

ITA 108/IND/2022[2017-18]Status: DisposedITAT Indore09 Feb 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2017-18 Shri Nitin Bothra Pr. Cit-1 बनाम/ Indore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abqpb0064J Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 18.11.2022 Date Of Pronouncement 09.02.2023

Section 115BSection 143(3)Section 263Section 68

this issue and after consideration of written submissions filed by the assessee and documents / evidence placed on record, framed the assessment under section 143(3) of the Act without making the addition of the amount as note above. This fact can be Page 14 of 17 Shri Nitin Bothra Assessment