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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)

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3646/DEL/2025[2020-21]Status: DisposedITAT Delhi09 Mar 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

filed by the assessee. The ld. Counsel submitted that in the present case, Return of Income was filed on 29.11.2014 and assessment under section 143(3) was completed on 06.12.2016. Thus, the assessment had attained finality. It was submitted that the issue is now res-integra that completed assessments could ... However, in the present case, the Assessing Officer has framed the assessment for AYs 2020-21 & 2021-22 under section 143(3) of the Act, disregarding the mandatory scheme of section 153C. Such an assessment, having been framed outside the statutory framework applicable to a case falling under section 153C

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle -13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3645/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Mar 2026AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

filed by the assessee. The ld. Counsel submitted that in the present case, Return of Income was filed on 29.11.2014 and assessment under section 143(3) was completed on 06.12.2016. Thus, the assessment had attained finality. It was submitted that the issue is now res-integra that completed assessments could ... However, in the present case, the Assessing Officer has framed the assessment for AYs 2020-21 & 2021-22 under section 143(3) of the Act, disregarding the mandatory scheme of section 153C. Such an assessment, having been framed outside the statutory framework applicable to a case falling under section 153C

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3644/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Mar 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

filed by the assessee. The ld. Counsel submitted that in the present case, Return of Income was filed on 29.11.2014 and assessment under section 143(3) was completed on 06.12.2016. Thus, the assessment had attained finality. It was submitted that the issue is now res-integra that completed assessments could ... However, in the present case, the Assessing Officer has framed the assessment for AYs 2020-21 & 2021-22 under section 143(3) of the Act, disregarding the mandatory scheme of section 153C. Such an assessment, having been framed outside the statutory framework applicable to a case falling under section 153C

Jsp Projects (P) Ltd, Delhi vs. DCIT Central Circle - 13, Delhi

In the result appeal of the assessee in ITA number 3646/Del/2025 and

ITA 3643/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

Section 127(2)Section 153ASection 153CSection 63Section 65B

filed by the assessee. The ld. Counsel submitted that in the present case, Return of Income was filed on 29.11.2014 and assessment under section 143(3) was completed on 06.12.2016. Thus, the assessment had attained finality. It was submitted that the issue is now res-integra that completed assessments could ... However, in the present case, the Assessing Officer has framed the assessment for AYs 2020-21 & 2021-22 under section 143(3) of the Act, disregarding the mandatory scheme of section 153C. Such an assessment, having been framed outside the statutory framework applicable to a case falling under section 153C

Satya Pal Daryani, Jabalpur vs. Income Tax Office Ward 2(2), Jabalpur

In the result, the appeal is partly allowed for statistical purposes

ITA 92/JAB/2025[2015-16]Status: DisposedITAT Jabalpur06 Mar 2026AY 2015-16

Bench: Shri Anadee Nath Misshra

Section 143(3)

I.T.A. No.92/JAB/2025 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE

Krishi Upaj Mandi Samiti, Narsingpur vs. Asst. Commissioner of Incometax, Circle 2(1), Jabalpur

In the result, both the appeals are partly allowed for statistical purposes

ITA 149/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

I.T.A. Nos 148 & 149/JAB/2024 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE

Krishi Upaj Mandi Samiti, Narsingpur vs. Asstt. Commissioner of Income Tax, Circle 2(1), Jabalpur

In the result, both the appeals are partly allowed for statistical purposes

ITA 148/JAB/2024[2014-15]Status: DisposedITAT Jabalpur06 Mar 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 10Section 143(3)Section 154Section 40Section 43B

I.T.A. Nos 148 & 149/JAB/2024 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE

Shri Mallikarjun Urban Co Operative Credit Society Limited, Belagavi vs. ITO Ward 1 Belgaum, Belgaum

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

ITA 65/PAN/2026[2017-18]Status: DisposedITAT Panaji06 Mar 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.65/PAN/2026

M/S Vivek Construciton, Balco Nagar vs. ACIT Circle 1(1), Bilaspur

In the result, both appeals of assessee are allowed for statistical purposes as above

ITA 67/RPR/2026[2023-24]Status: DisposedITAT Raipur06 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

orders of AYs 2021-22 and 2023-24 were completed at income of Rs.7,95,40,111/- and Rs.16,52,48,653/- under section 143(3) rws 144B and sec 144(3) of the Act respectively. Aggrieved with both assessment orders, the assessee filed appeals before

Vivek Construction, Balco Korba vs. ACIT Circle 1(1), Bilaspur

In the result, both appeals of assessee are allowed for statistical purposes as above

ITA 66/RPR/2026[2021-22]Status: DisposedITAT Raipur06 Mar 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

orders of AYs 2021-22 and 2023-24 were completed at income of Rs.7,95,40,111/- and Rs.16,52,48,653/- under section 143(3) rws 144B and sec 144(3) of the Act respectively. Aggrieved with both assessment orders, the assessee filed appeals before

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

Valuelabs LLP, Hyderabad vs. DCIT., Central Circle 8(1), Hyderabad

ITA 1609/HYD/2025[2020-21]Status: DisposedITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी. सं/Ita No.1609/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2020-21) Valuelabs Llp, Hyderabad. Vs. Dcit, Pan: Aakfv2276K Central Circle-8(1), Hyderabad. (Appellant) (Respondent) निर्धारिती द्वारा/Assessee By: Shri P. Murali Mohan, Ca राजस्व द्वारा / Revenue By: Ms. U. Mini Chandran, Cit-Dr सुनवाई की तारीख / Date Of Hearing: 29/01/2026 घोषणा की तारीख / Date Of 06/03/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 13/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 (For Short, "The Act"), Dated 27/09/2022 For The Assessment Year (Ay) 23/11/2021. The Assessee Firm Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri P. Murali Mohan, CAFor Respondent: Ms. U. Mini Chandran
Section 115BSection 143(3)Section 2(24)(xviii)Section 250Section 80

National Faceless Appeal Centre, Delhi, dated 13/08/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 143(3) r.w.s 144B of the Income Tax Act, 1961 (for short, "the Act"), dated 27/09/2022 for the Assessment Year (AY) 23/11/2021. The assessee firm

3K Technologies Limited, Hyderabad vs. ITO Ward 2-(2), Hyderabad

ITA 62/HYD/2022[2011-12]Status: DisposedITAT Hyderabad06 Mar 2026AY 2011-12
For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10ASection 143(1)Section 143(2)Section 143(3)Section 15(9)

Income Tax (Appeals)- 2, Hyderabad, dated 28/03/2016, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 143(3) of the Income Tax Act, 1961 (for short, “the Act”), dated 30/03/2014 for the Assessment Year (AY) 2010-11. The assessee company has assailed ... book results and estimated the income @ 22% of its gross receipts of Rs.18,26,67,662/-, and vide his order passed under section 143(3) of the Act, dated 30/03/2014 determined the same at Rs.4,01,86,886/-. 5. Aggrieved, the assessee company carried the matter in appeal before

Debpara Tea Co. Ltd., Kolkata vs. PCIT, Siliguri

In the result, the appeal of the assessee is allowed

ITA 983/KOL/2025[2020-2021]Status: DisposedITAT Kolkata06 Mar 2026AY 2020-2021

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 143(3)Section 263Section 8

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

Income Tax Officer, Ward-9(1), Kolkata vs. Littlestar Securities Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 694/KOL/2025[2012-13]Status: DisposedITAT Kolkata06 Mar 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Manjeet Singh, DR
Section 143(3)Section 144BSection 254Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA

DCIT, CC-2(3), Kolkata vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2922/KOL/2025[2022-23]Status: DisposedITAT Kolkata06 Mar 2026AY 2022-23

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

DCIT, CC-2(3), Kolkata vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2921/KOL/2025[2020-21]Status: DisposedITAT Kolkata06 Mar 2026AY 2020-21

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

Avai Pundhari Wcs Ltd., Avalpundurai vs. ITO, Ward-2(1), Erode

In the result, appeal filed by the assessee stands allowed

ITA 3956/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Mar 2026AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Ms. R. Anitha, Addl.CITFor Respondent: 18.02.2026
Section 143(3)Section 2(19)Section 80PSection 80P(2)(d)

आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी इंटूर" रामा

Rameshkumar Kandasamy, Tiruppur vs. ITO, Ward-2(1), Tiruppur

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

ITA 3257/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Mar 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3257/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Ramesh Kandasamy, The Income Tax Officer, 627/1, Hallmark Knit Fabs, Vs. Ward 2 (1), Rakkiyapalayam, Tiruppur Kangeyam Road, Tiruppur – 641 606. Pan: Ahhpr 4639J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms.S.P. Sri Harini, Advocate ""यथ" क" ओर से/Respondent By : Shri A.T. Krishnamoorthy, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 05.03.2026 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 02.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2018-19. :- 2 -: 2. At The Very Outset, We Notice That The Order Passed By The First Appellate Authority (Faa) Is Ex-Parte, Since There Was No Compliance From The Assessee To Five Notices Issued From The Office Of The First Appellate Authority.

For Appellant: Ms.S.P. Sri Harini, AdvocateFor Respondent: Shri A.T. Krishnamoorthy, Addl.CIT
Section 143(3)Section 250Section 68

आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज

Mrs. Surekha Legal Representative of Late Shri. Devaraj, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A