“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)

Mrs. Snehlata Goel, Mumbai vs. Dy Comm of Income Tax, Cir-3(3)(1), Mumbai

ITA 1793/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Nov 2025AY 2016-17

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri S K Tulsian and Lata Goel

Section 133(6)Section 2(14)Section 250

sold the land valuing it as a property yielding agricultural produce on the basis of its yield?" 13. The AO in order under section 143(3) has reproduced the above 13 points and has stated that the assessee is failing few tests. However it is not coming out clearly

Ilayash, Khurja vs. ITO, Ward 3(2), Bulandshahr

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

ITA 2772/DEL/2025[2010-11]Status: DisposedITAT Delhi03 Nov 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 148Section 250

Centre (NFAC), Delhi, dated 30.03.2024 [hereinafter referred to as the ‘Ld. CIT(A)’] arising out of the assessment order dated 11.12.2017 passed under Section 143(3) / 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the ITA No.-2772/Del/2025 ILAYASH . Act’) by the ITO, Ward- 3

Anju Sachdeva, Delhi vs. A.C Central Circle 18, Central Circle Income Tax

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

ITA 2478/DEL/2025[2012-13]Status: DisposedITAT Delhi03 Nov 2025AY 2012-13

Bench: Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)

Appeals)-27, New Delhi, dated 27.01.2025 [hereinafter referred to as the ‘Ld. CIT(A)’] arising out of the order dated 29.01.2024 order under Section 143(3) r.w.s. 254 of the Income Tax Act, 1961 ITA No.-2478/Del/2025 Anju Sachdeva (hereinafter referred to as ‘the Act’) passed by the DCIT

Bilari Cooperative Cane Union, Bilari, Moradabad vs. Income Tax Ward 2(1), Moradabad

Appeal is allowed

ITA 2127/DEL/2025[2020-21]Status: DisposedITAT Delhi03 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2020-21 Vs. Income Tax Officer, Bilari Cooperative Cane Union, Bilari, Near Bus Ward-2(1), Stand, Moradabad, Moradabad Uttar Pradesh Pan: Aaaab2993E (Appellant) (Respondent) Assessee By Gurneet Kaur, Adv. Department By Sh. Manish Gupta, Sr. Dr

Section 143(3)Section 80PSection 80P(2)

/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059015667(1), dated 22.12.2023 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It transpires during

M/S R C Jewellers Pvt Ltd, New Delhi vs. DCIT, CC-32 New Delhi, New Delhi

Appeal is dismissed

ITA 1971/DEL/2025[2018-19]Status: HeardITAT Delhi03 Nov 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: Sh. Anil Jain, CA &For Respondent: Sh. Mahesh Kumar, CIT-DR

Section 143(3)Section 153CSection 153DSection 234ASection 270A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen

Dayaram, Faridabad vs. Income Tax Officer, Ward 1(1), Faridabad

Appeal is allowed for statistical purposes

ITA 1874/DEL/2025[2018-19]Status: DisposedITAT Delhi03 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Dayaram, H. No. 181, Vill.- Palwali Ward-1(1), Khedikalan, Near Sector Faridabad 88, Faridabad Pan: Bohpd2412K (Appellant) (Respondent) Assessee By Sh. D.C. Garg, Ca Department By Sh. Manish Gupta, Sr. Dr Date Of Hearing 03.11.2025 Date Of Pronouncement 03.11.2025 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1072763908(1), Dated 31.01.2025 Involving Proceedings Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. Learned Counsel Submits That On Account Of Communication Gaps At Various Levels, The Assessee Could Not Appear To Plead & Prove All The Relevant Facts In The Lower Appellate Proceedings & Therefore, Larger Interest Of Justice Would Be Met, In Case, The Matter May Be Restored Back To The Assessing Officer. The Revenue Vehemently Support The Learned Lower Authorities Action Making Addition(S) Herein On Merits. 3. Be That As It May, The Fact Remains That Possibility Of Some Communication Gaps At Various Levels In Such An Instance Could Not Be Altogether Ruled Out. It Is Therefore Deemed Appropriate In The Larger Interest Of Justice To Restore The Assessee’S Instant Appeal Back To The Assessing Officer For His Afresh Appropriate Adjudication, Within Three Effective Opportunities Of Hearing At The Appellant’S Risk & Responsibility, In Consequential Proceedings. Ordered Accordingly. 4. This Assessee’S Appeal Is Allowed For Statistical Purposes Order Pronounced In The Open Court On 3Rd November, 2025

Section 143(3)

/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1072763908(1), dated 31.01.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. Learned counsel submits that

Sandeep, Bahalgarh vs. Income Tax Officer, Delhi

Appeal is allowed for statistical purposes

ITA 2960/DEL/2024[2015-16]Status: DisposedITAT Delhi03 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2015-16 Vs. Income Tax Officer, Sh. Sandeep, Bahalgarh, Sonepat, Delhi Haryana-131021 Pan: Bpbps4117M (Appellant) (Respondent) Assessee By Ms. Lakshika, Adv. Department By Sh. Manish Gupta, Sr. Dr

Section 143(3)

/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067457961(1), dated 08.08.2024 involving proceedings under section 143(3) r.w.s. 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It emerges

Mavinkurve Primary Fisheries Society Limited, Bhatkal vs. Income Tax Officer, Ward - 2, Karwar

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

ITA 283/PAN/2025[2017-18]Status: DisposedITAT Panaji31 Oct 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos. 283/Pan/2025 (A.Y. 2017-18 ) Mavinkurve Primary Fisheries, Vs Ito-Ward-1, Society Limited. Santerikrupa, . Bunder Road, Kaigaroad, Bhatkal, Habbuwada, Noth Kanara-581320, Karwar-581306, Karnataka. Karnataka. Pan .No.Aabam8664L (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos

Jambagi Laxman Siddappa (HUF), Raibag vs. Income Tax Officer, Ward - 1(4), Belagaum

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

ITA 215/PAN/2025[2016-17]Status: DisposedITAT Panaji31 Oct 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalei T A. Nos.215/Pan/2025 (A.Y. 2016-17) Jamgagi Laxmansiddappa Huf Vs Ito-Ward-1(4), Ashirwad Nursing & Maternity Feroj Khimjibhai Cpx, . Home, Civil Hospital Road Harugeri, Raibag Dist, Belagavi-590001. Belagavi-591222, Karnataka. Karnataka. Pan .No. Aafhj4272E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” PANAJI BENCH BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.215/PAN/2025

Saint Marys Educational Society, Allahabad vs. Income Tax Officer (Exemption), Prayagraj

In the result, the appeal of the assessee stands dismissed

ITA 61/ALLD/2025[2018-19]Status: DisposedITAT Allahabad31 Oct 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 11Section 12ASection 143(1)Section 143(2)Section 143(3)Section 144BSection 253(3)

I.T.A. No.61/Alld/2025 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH

Ram Pravesh Singh, Sonebhadra vs. ACIT, Circle 3, Mirzapur

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

ITA 134/ALLD/2025[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 144

income on 15/12/2015 declaring total income of Rs.24,00,090/-. The Assessing Officer completed the assessment and passed assessment order dated 23/11/2017 under section 143(3)/144 of the Income Tax Act, 1961 (“the Act” for short) determining the total income of the assessee at I.T.A. No.134/Alld/2025 Assessment Year

Yogi Satyam, Allahabad vs. ITO, Ward-1(5), Allahabad

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R

Section 143(3)Section 147Section 148

which came to Rs.40,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income of the assessee at Rs.47,43,380/-. 3.2 Aggrieved, the Assessee preferred an appeal before ... which came to Rs.1,27,000/- and the same was added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,55,760/-. 4.1 Aggrieved, the Assessee preferred an appeal before