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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)

Yogesh Jashubhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(4) Now Ward- 1(2)(1), Ahmedabad

In the result, both the appeals filed by the assessee are allowed

ITA 158/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

accept the same or refer the matter to the DVO before making any variation. The CIT(A) noted that the assessment order under section 143(3) was passed on 28.03.2014, while the appeal was electronically filed only on 19.01.2022, which resulted in a delay of more than seven years

DCIT, Circle-1, Siliguri vs. Vaishnodevi Buildcon Private Limited, Siliguri

In the result, both the appeals of the of the Revenue are dismissed

ITA 1383/KOL/2025[2018-19]Status: DisposedITAT Kolkata06 Nov 2025AY 2018-19

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri S.B. Chakraborthy, DR
Section 143(3)Section 144BSection 147Section 148Section 148(1)Section 148ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA

DCIT, Circle-1, Siliguri vs. Vaishnodevi Buildcon Private Limited, Siliguri

In the result, both the appeals of the of the Revenue are dismissed

ITA 1382/KOL/2025[2018-19]Status: DisposedITAT Kolkata06 Nov 2025AY 2018-19

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri S.B. Chakraborthy, DR
Section 143(3)Section 144BSection 147Section 148Section 148(1)Section 148ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA

Cic Society, Kolkata vs. D.C.I.T., Circle - 32, Kolkata

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

ITA 1287/KOL/2025[2017-2018]Status: DisposedITAT Kolkata06 Nov 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 143(2)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

Nalanda Group of Management Education, Kolkata vs. ITO, Ward-1(1)Exemption, Kolkata

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

ITA 140/KOL/2024[2013-14]Status: DisposedITAT Kolkata06 Nov 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

Bani Broto Banerjee, Kolkata vs. ACIT Circle 58(1), Kolkata

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

ITA 1095/KOL/2023[2016-17]Status: DisposedITAT Kolkata06 Nov 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 57

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

The Farmer Bank Staff Co-Operative Society Ltd, Fort, Mumbai vs. Income Tax Officer, Piramal Chambers

ITA 5686/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Sushant Alme, Ld. A.RFor Respondent: Ms. Kavitha Kaushik, Ld. Sr. D.R
Section 119(2)(b)Section 139Section 139(1)Section 143(3)Section 147Section 250Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH

ACIT 41 2 1, Mumbai vs. Dinesh Jyotichand Jain, Mumbai

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

ITA 5460/MUM/2025[2012-13]Status: DisposedITAT Mumbai06 Nov 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2012-13

For Appellant: NoneFor Respondent: 03/11/2025
Section 143(3)Section 148Section 292B

subjected to scrutiny, and an assessment under subsequently subjected to scrutiny, and an assessment under subsequently subjected to scrutiny, and an assessment under section 143(3) of the Income tion 143(3) of the Income-tax Act, 1961 was completed on 14th tax Act, 1961 was completed on 14th November

Anjanna Chattopadhyay, Wadala vs. Income Tax Officer 15 1 4 Mumbai, Mumbai

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

ITA 5009/MUM/2025[2009-10]Status: DisposedITAT Mumbai06 Nov 2025AY 2009-10

Bench: Shri. Anikesh Banerjee & Miss. Padmavathy S

For Appellant: Shri Jitendra SinghFor Respondent: Shri Surendra Mohan (SR.DR.)
Section 143(3)Section 250Section 45

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY S

DCIT -19(1), Mumbai, Piramal Chambers vs. Amar Ghanasingh, Mumbai

In the result, the appeal of the revenue bearing ITA 4951/Mum/2025 is dismissed

ITA 4951/MUM/2025[2013-14]Status: DisposedITAT Mumbai06 Nov 2025AY 2013-14

Bench: Shri. Anikesh Banerjee & Miss. Padmavathy S

For Appellant: Shri Krish DesaiFor Respondent: Shri Surendra Mohan, SR.DR
Section 143(3)Section 145Section 145(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY S

Chandi Ram Sahajwani Through Dinesh Kumar Legal Heir, Panipat vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi

Appeal is dismissed

ITA 318/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Nov 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraasstt. Yr: 2012-13

Section 143(3)Section 148Section 45Section 54F

/NFAC, Delhi dated 19.12.2024 arising out of the order dated 24.12.2019 passed by the Income Tax Officer, Ward-1, Panipat, under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2012-13. 2. None appeared on behalf

Ashu Ashok, New Delhi vs. ACIT, Central Circle-17, New Delhi

In the result, all the appeals filed by the assessee are partly allowed

ITA 1046/DEL/2022[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR

Ashu Ashok, New Delhi vs. ACIT, Central Circle-17, New Delhi

In the result, all the appeals filed by the assessee are partly allowed

ITA 1045/DEL/2022[2014-15]Status: DisposedITAT Delhi06 Nov 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR

Ashu Asok, New Delhi vs. ACIT, Central Circle-17, New Delhi

In the result, all the appeals filed by the assessee are partly allowed

ITA 1044/DEL/2022[2013-14]Status: DisposedITAT Delhi06 Nov 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR

Greenline Ecofab Pvt. Ltd., Surat vs. ACIT, Circle 1(1)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 1373/SRT/2024[2012-13]Status: DisposedITAT Surat05 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 68

Section ITA No.1373/SRT/2024/ AY 12-13 Greenline Ecofab Pvt. Ltd. 147 of the Act where an assessment under sub-section (3) of Section 143(3) of the Act has been made for the relevant assessment year, no action shall be taken under this sub-section after expiry of 4 years

Devendra Kumar Deshmukh, Durg vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

The appeal of the assessee stands dismissed in terms of our aforestated observations

ITA 378/RPR/2025[2015-16]Status: DisposedITAT Raipur04 Nov 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 378/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: NoneFor Respondent: Shri Saad Kidwai, CIT-DR
Section 143(2)Section 147Section 148Section 148ASection 263

आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद

Babubhai Kanjibhai Sakariya Legal Heir of Late Smt. Ujiben Kanjibhai Sakariya, Jetpur vs. ITO Ward 1(2)(1), Rajkot

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

ITA 185/RJT/2025[2016-17]Status: DisposedITAT Rajkot04 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Rajendra Singhal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147

aierenyt arttele aritrenwer, Warple FAAS, Werle] IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

Shri Rajkot District Co-Operative Bank Ltd., Rajkot vs. The Deputy Commissioner of Income-Tax, Circle - 1(2), Rajkot

The appeal is dismissed

ITA 196/RJT/2024[2011-12]Status: DisposedITAT Rajkot04 Nov 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.196/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2011-12) Shri Rajkot District Co-Operative Vs. The Deputy Commissioner Of Bank Ltd., Income-Tax, Circle-1(1), Jilla Bank Bhavan, Kasturba Road, Aayakar Bhavan, Race Course Ring Opp. Chaudhary High School, Road, Rajkot-360001 Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afups2094H (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Smt. Pallavi, Ld. Cit(Dr) : 06/08/2025 Date Of Hearing Date Of Pronouncement : 04/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay)-2018-19, Is Directed Against The Order Passed By The Commissioner Of Income Tax Office [(In Short “Ld.Cit(A)”] Vide Order Dated 29.12.2023, Which In Turn Assessment Order Passed By Income Tax Department / Assessing Officer Under Section 144C(1) Of The Income Tax Act, 1961 (In Short “The Act”), Vide Order Dated 30.03.2023 2. Grounds Of Appeal Raised By The Assessee, Are As Follows:

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Smt. Pallavi, Ld. CIT(DR)
Section 143(3)Section 144C(1)Section 263Section 271(1)(c)Section 36(1)Section 36(1)(viia)

आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

A K Patel, Surat vs. ITO, ACIT Circle 3(3), Surat

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

ITA 321/SRT/2025[2017-18]Status: DisposedITAT Surat04 Nov 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Ld. Sr. DR
Section 143(3)Section 250

dated 21.12.2019. 2. At the outset, the Ld. Counsel for the assessee submitted that the order passed by the Assessing Officer is under section 143(3) of the Act. The AO noted that no reply and evidences were filed by the assessee and dismissed the A K Patel

Shree Salasar Sarees, Surat vs. ITO, Ward 1(2)(6), Surat

In the result, the appeal of the assessee is partly allowed for statical purpose

ITA 1154/SRT/2024[2015-16]Status: DisposedITAT Surat04 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

Section 112Section 143(3)Section 250Section 48Section 50

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH