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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)

ACIT - 2(3)(1), Mumbai vs. Lord Krishna Bank Ltd. (No Merged With Hdfc Bank Ltd.), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 6186/MUM/2016[2002-03]Status: DisposedITAT Mumbai24 Jun 2022AY 2002-03
For Appellant: Shri Yogesh Thar/Chaitanya JoshiFor Respondent: Shri Ashish Deharia (Sr. AR)
Section 143(3)Section 147Section 148Section 2Section 36(1)(vii)Section 36(1)(viia)

Taxman 433 (Del) reported (256 ITR 1) held that when a regular order of the assessment is passed in terms of Section 143(3) of the Act, a presumption arises that such an order has been passed after application of mind. It was also held that Section

Savita Oil Technologies Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

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

ITA 867/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Jun 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.867/Mum/2014 (निर्धारण वर्ा / Assessment Years: 2008-09) M/S. Savita Oil बिधम/ Dcit, Central Circle-47 Technologies Ltd. Aayakar Bhavan, M. K. Vs. 66/67, Nariman Bhavan, Road, Mumbai-400020. Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacs7934A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Hiro Rai Revenue By: Shri Sanjeev Kashyap सुनवाई की तारीख / Date Of Hearing: 26/05/2022 घोषणा की तारीख /Date Of Pronouncement: 24/06/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax(A)-38, Mumbai Dated 21.11.2013 For The Assessment Year 2008-09. At The Outset, The Ld. Ar Of The Assessee Brought To Our Notice 2. That The Following Grounds Raised By The Assessee Is Neither Being Pressed Nor Does They Survive For The Reasons Given Therein As Under: - “(I) Ground.4- Disallowance U/S 14A In View Of Order Giving Effect To Cit(A) Order & Order U/S 154, Not Pressed Qua Balance Disallowance Of Rs.7,74,722/- (Ii) Ground No. 5 Disallowance As Capital Expenditure Since Depreciation (Ground No.6) Allowed, Not Pressed. (Iii) Ground No. 6 – Allowance Of Depreciation In Order U/S 154, Ao Has Allowed Depreciation. Hence, Does Not Survive.

For Appellant: Shri Hiro RaiFor Respondent: Shri Sanjeev Kashyap
Section 143(3)Section 14ASection 154Section 158BSection 80Section 801ASection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN

K.G. Krishna, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 312/BANG/2020[2012-13]Status: DisposedITAT Bangalore24 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

held as under:- “30. Thus, it is clear that the Assessing Office: while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that ... supra) which reads as follows:- “30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143(3) of the Act, ordinarily cannot disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings

K.G. Krishna, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

ITA 311/BANG/2020[2011-12]Status: DisposedITAT Bangalore24 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

held as under:- “30. Thus, it is clear that the Assessing Office: while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that ... supra) which reads as follows:- “30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143(3) of the Act, ordinarily cannot disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings

K.G. Krishna, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

ITA 310/BANG/2020[2010-11]Status: DisposedITAT Bangalore24 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

held as under:- “30. Thus, it is clear that the Assessing Office: while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that ... supra) which reads as follows:- “30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143(3) of the Act, ordinarily cannot disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings

K.G. Krishna, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 309/BANG/2020[2009-10]Status: DisposedITAT Bangalore24 Jun 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

held as under:- “30. Thus, it is clear that the Assessing Office: while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that ... supra) which reads as follows:- “30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143(3) of the Act, ordinarily cannot disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings

K.G. Krishna, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 308/BANG/2020[2008-09]Status: DisposedITAT Bangalore24 Jun 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

held as under:- “30. Thus, it is clear that the Assessing Office: while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that ... supra) which reads as follows:- “30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143(3) of the Act, ordinarily cannot disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings

K. G. Krishna, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 307/BANG/2020[2007-08]Status: DisposedITAT Bangalore24 Jun 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

held as under:- “30. Thus, it is clear that the Assessing Office: while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb the assessment/reassessment order which has attained finality, unless the materials gathered in the course of the proceedings establishes that ... supra) which reads as follows:- “30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143(3) of the Act, ordinarily cannot disturb the assessment / reassessment order which has attained finality, unless the materials gathered in the course of the proceedings

M/S Altisource Business Solutions Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3368/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Jun 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.3368/Bang/2018 Assessment Year : 2014-15 M/S. Altisource Business Solutions Pvt. Ltd., Vs. Ito, Pritech Park, Block Nok.12, 3Rd Floor, 5Th Ward – 1(1)(1), Floor, B-Wing & 4Th Floor, B-Wing, Bengaluru. Bellandur Village, Bengaluru-560 103. Pan : Aaaco 9467 A Appellant Respondent Assessee By : Smt. Rashmi R, Advocate Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.06.2022 Date Of Pronouncement : 24.06.2022 O R D E R Per N V Vasudevan

For Appellant: Smt. Rashmi R, AdvocateFor Respondent: Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92B

appeal by the assessee against the final Order of Assessment dated 31.10.2018 of ITO, Ward – 1(1)(1), Bengaluru, passed under section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 (Act) in relation to Assessment Year 2014-15. 2. At the time of hearing

V.R.Venugopal, Mandya vs. Assistant Commissioner of Income Tax Circle-2(1), Mysore

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

ITA 1686/BANG/2018[2012-13]Status: DisposedITAT Bangalore24 Jun 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2012-13 M/S. V. R. Venugopal, Acit, Vs. No.11 ‘Emerald Enclave’, Circle – 2(1), Belavadi Hobli, Srirangapatna, Mysuru. Mandya District – 571 606. Pan : Aaypv 2288 H Appellant Respondent

For Appellant: Shri. Vageesh Hegde, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S

Emc Software and Services India Private Limited, Bangalore vs. Income Tax Officer, Pune

In the result, appeal of the assessee is dismissed

ITA 724/PUN/2017[2012-13]Status: DisposedITAT Bangalore24 Jun 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2012-13 M/S. Emc Software & Services Ito, Vs. India Pvt. Ltd., Ward – 1(3), 112, 113, Akruti Sankul, 2Nd Floor, A – Wing, Room No.205, Opp. Janata Sahakari Bank, Pmt Commercial Complex, Sadashiv Peth, Tilak Road, Shankar-Seth Road, Pune – 411 030. Pune – 411 037. Pan : Aabct 0199 B Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Shri. Gopinath, C.H.V. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 23.06.2022 Date Of Pronouncement : 24.06.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Shri. Gopinath, C.H.V. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 154Section 92Section 92C

appeal by the assessee against the final Order of Assessment dated 25.07.2017 passed by the ITO, Ward – 1(3), Pune, under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) in relation to Assessment Year 2013-14. 2. In this appeal, the assessee

Edelweiss Financial Services Ltd, Mumbai vs. ACIT Cent Cir -1(2), Mumbai

The appeal is allowed

ITA 93/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Jun 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

15/Mum/2022 Edelweiss Financial Services Ltd; A.Y. 16-17 & 17–18 assessment order under Section 143(3) of the Act was passed on 22nd January, 2020 by the learned Assessing Officer, assessing the total income of ₹136,04,86,326/-. 06. This order was challenged before the learned ... made a disallowance of ₹15,78,402/-. Thus, the net addition / disallowance of ₹15,70,212/- was made and assessment order under Section 143(3) of the Act was ITA Nos. 92, 93 & 15/Mum/2022 Edelweiss Financial Services Ltd; A.Y. 16-17 & 17–18 passed on 10th January

Edelweiss Financial Services Ltd, Mumbai vs. ACIT Central Cir-1(2), Mumbai

The appeal is allowed

ITA 92/MUM/2022[2016-17]Status: DisposedITAT Mumbai23 Jun 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

15/Mum/2022 Edelweiss Financial Services Ltd; A.Y. 16-17 & 17–18 assessment order under Section 143(3) of the Act was passed on 22nd January, 2020 by the learned Assessing Officer, assessing the total income of ₹136,04,86,326/-. 06. This order was challenged before the learned ... made a disallowance of ₹15,78,402/-. Thus, the net addition / disallowance of ₹15,70,212/- was made and assessment order under Section 143(3) of the Act was ITA Nos. 92, 93 & 15/Mum/2022 Edelweiss Financial Services Ltd; A.Y. 16-17 & 17–18 passed on 10th January

Eldelweiss Securities Ltd, Mumbai vs. ACIT Circle 4(1) (1), Mumbai

The appeal is allowed

ITA 15/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Jun 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

15/Mum/2022 Edelweiss Financial Services Ltd; A.Y. 16-17 & 17–18 assessment order under Section 143(3) of the Act was passed on 22nd January, 2020 by the learned Assessing Officer, assessing the total income of ₹136,04,86,326/-. 06. This order was challenged before the learned ... made a disallowance of ₹15,78,402/-. Thus, the net addition / disallowance of ₹15,70,212/- was made and assessment order under Section 143(3) of the Act was ITA Nos. 92, 93 & 15/Mum/2022 Edelweiss Financial Services Ltd; A.Y. 16-17 & 17–18 passed on 10th January

Chandrakant Kanu Karkare, Mumbai vs. Dy CIT, CC-1(2), Mumbai

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

ITA 85/MUM/2021[2015-16]Status: DisposedITAT Mumbai23 Jun 2022AY 2015-16

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalemr. Chandrakant Kanu Vs. The Dcit, Cc-1(2) Karkare, Room No. 909, 9Th Emp-48/501, Evershine Floor, Pratishtha Valley, Thakur Village, Bhavan, Mk Road, Shyam Narayan Thakur Mumbai - 400020 Road, Kandivali (E), Mumbai – 400101. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adapk8405A Appellant .. Respondent Appellant By : Mr.Vishnu Agarwal.Ar Respondent By : Ms.Kavita Kaushik.Dr Date Of Hearing 08.06.2022 Date Of Pronouncement 17.06.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-47, Mumbai Passed U/S 143(3) R.W.S 153A & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Vishnu Agarwal.ARFor Respondent: Ms.Kavita Kaushik.DR
Section 131Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL

Drums Food International P. Ltd., Mumbai vs. Pr. CIT -6, Mumbai

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

ITA 568/MUM/2021[2015-16]Status: DisposedITAT Mumbai23 Jun 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmandrums Food Vs. Pcit – 6 International Pvt Ltd Room No. 501, 5Th Unit No. 912, 9Th Floor Floor, Aayakar Hubtown Solaris, N.S Bhavan, Mk Road, Phadke Marg, Andheri Mumbai – 400020. (E), Mumbai – 400 069. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccd7235M Appellant .. Respondent Appellant By : Dr. K. Shivaram, Sr. Adv.Ar Respondent By : Mr.Surendra Kumar, Cit-Dr Date Of Hearing 25.04.2022 Date Of Pronouncement 30.06.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principle Commissioner Of Income Tax (Pr.Cit)-6, Mumbai Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Dr. K. Shivaram, Sr. Adv.ARFor Respondent: Mr.Surendra Kumar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN

DCIT Cent .Cir 2(3), Mumbai vs. Avinash Construction, Pune

ITA 1825/MUM/2021[2010-11]Status: DisposedITAT Mumbai23 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dcit Avinash Construction Central Circle 2(3) 2, Abil House, Room No. 903, Ganesh Khind Road, 8Th Floor, Pratishtha Bhavan, Vs. Range Hill Corner, Pune City, M.K. Road,Churchgate, Mumbai-411 400 Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaefa6358H Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Vinod Bhaskran, Dr Date Of Hearing: 07.04.2022 Date Of Pronouncement : 23.06.2022

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Vinod Bhaskran, DR
Section 143(3)Section 147Section 153

learned CIT (A)] dated 28th July, 2021 for A.Y. 2010-11, where appeal filed by the assessee against the assessment order passed under Section 143(3) read with section 147 of the Income Tax Act, 1961 (the Act) by the learned Assessing Officer, whereby 100% of bogus purchases amounting ... carrying the business of developers and filed its return of income on 4th October, 2010 at ₹8,86,46,980/-. Regular assessment under Section 143(3) of the Act was made on 25th March, 2013 at a total income of ₹9,13,94,802/-. 03. Subsequently, the case

Ambaji Resources & Credit P. Ltd., Mumbai vs. ITO-3(1)(2), Mumbai

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

ITA 1390/MUM/2021[2007-08]Status: DisposedITAT Mumbai23 Jun 2022AY 2007-08

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Shri.AK Tibrewal.ARFor Respondent: Shri.Pramod Nikalje.DR
Section 143(3)Section 147Section 148(2)Section 68Section 69

Appeals) erred in dismissing the appeal filed by the Appellant Assessee Company against the assessment order dated 21 March 2013 passed under section 143(3) read with section 147 of the Income Tax Act, 1961. 2. That the Ld. Commissioner of Income Tax (Appeals) erred in dismissing the additional ground

Huhtamaki Ppl Ltd.[As A Successor to Positive Packaging Industries Ltd], Mumbai vs. Dy CIT 14 (2)91), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 8042/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 Jun 2022AY 2015-16
Section 143(3)Section 144C(5)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Huhtamaki

Mr. Dhaval R. Ajmera, Mumbai vs. ITO, 17(1)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 2746/MUM/2019[2007-08]Status: DisposedITAT Mumbai23 Jun 2022AY 2007-08
Section 132Section 143(3)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s