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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)

Labhuben Kiranbhai Ratoja, Rajkot vs. ITO WD 1(2)(4), Rajkot

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

ITA 434/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Oct 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.434/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2017-18) (Physical Hearing) बनाम/ Labhuben Kiranbhai Ratoja, Income Tax Officer, Chamunda Krupa, 9 Ward-1(2)(4), Vs. Ranchhodnagar Society, Rajkot Gujarat-360003 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Akapr3388L (अपीलाथ"/Assessee) (""थ" /Respondent) अपीलाथ" ओर से/ Assessee By Shri Bakul Ganatra, Ar ""थ" की ओर से/Respondent By Shri Abhimanyu Singh Yadav, Sr. Dr सुनवाई की तारीख/Date Of Hearing 25/09/2025 घोषणा की तारीख /Date Of Pronouncement 13/10/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, A.M Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Ahmedabad [In Short “The Ld. Cit(A)”], National Faceless Appeal Centre (In Short “Nfac”), Delhi Dated 07.06.2024, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 15.12.2019. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows:

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 68

आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT Before Dr. Arjun Lal Saini, Accountant Member

Sriram Enterprises, Bhagalpur vs. Asst Commissioner of Income Tax Central Circle 1, Patna

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

ITA 607/PAT/2024[2021-2022]Status: DisposedITAT Patna13 Oct 2025AY 2021-2022

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

Page 1 I.T.A. No.: 607/PAT/2024 Assessment Year: 2021-22 Sriram Enterprises. IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT

Cherukuri Veeraju, Rajahmundry vs. The Deputy Commissioner of Income Tax, Circle-1, Rajahmundry

ITA 465/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.465/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Cherukuri Veeraju, Vs. Deputy Commissioner Rajahmundry. Of Income Tax, Pan:Abxpc6760H Circle-1, Rajahmundry. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08/10/2025 घोषणा की तारीख/Date Of 13/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 27/05/2025, Which In Turn Arises From The Order Passed By The Additional/Joint Commissioner Of Income Tax, National Faceless Assessment Centre (Nafac), Delhi Under Section 271D Of The 2 Cherukuri Veeraju Vs. Dcit

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 143(3)Section 271D

complete scrutiny and notice under Section 143(2) of the Act was issued. 3. Thereafter, the AO vide his order passed under Section 143(3) of the Act, dated 26/12/2019, assessed the income of the assessee at Rs. 3,90,48,450/-. Also, a perusal of the assessment order reveals

Deputy Commissioner of Income Tax, Visakhapatnam vs. Sri Narasimharaju Kanumuri, Visakhapatnam

In the result, the appeal filed by the revenue in ITA No

ITA 267/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.267/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Deputy Commissioner Of Vs. Sri Narasimharaju Income Tax, Kanumuri, Visakhapatnam. Visakhapatnam. Pan: Aerpk2717F (Appellant) (Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 195Section 201Section 201(1)

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member

Ananda Aqua Exports, Ganapavaram vs. Income Tax Officer, Ward-1, Bhimavarm

ITA 15/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18
Section 143(3)Section 148Section 148ASection 149(1)(b)Section 250Section 250(6)Section 69Section 69A

I.T.A.No.15/VIZ/2025 Ananda Aqua Exports -- AY.2017-18 arising out of order passed under section 143(3) r.w.s. 147 of Income Tax Act, 1961 (in short ‘Act') dated 23.05.2023. 2. Brief facts of the case are that, assessee filed its return of income declaring a loss of Rs.2,22,563/-. The case

Mdr Cranes & Infrastructure Pvt Ltd, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 208/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble

Section 143(2)Section 143(3)

dated 13.03.2024 for the ITA No. 208/VIZ/2021 (A.Y.2014-15) M/s. MDR Cranes & Infrastructures Pvt. Ltd., oi A.Y.2014-15 arising out of order passed under section 143(3) of Income Tax Act, 1961 (in short ‘Act’) dated 22.12.2016. 2. Brief facts of the case are that, assessee is engaged in the business

Anupam Sharma, Jaipur vs. ITO Ward 1(3), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 765/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalanupam Sharma, Flat No. 1-994 Block No. B-24, Rangoli Garden Near Vaishali Nagar, Jaipur 302 021 Pan No.: Awpps 0767D ...... Appellant

For Appellant: Mr. Ashish Khandelwal, CA, Ld. ARFor Respondent: Mr. Dharam Singh Meena, JCIT- Ld. DR
Section 143(3)Section 250Section 5

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 748/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Oct 2025AY 2019-20

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 733/JPR/2025[2018-19]Status: DisposedITAT Jaipur13 Oct 2025AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

DCIT, Central Circle-2, Jaipur vs. Pukhraj Mosun, Kolkatta

In the result, the appeal of the revenue is dismissed

ITA 664/JPR/2025[2012]Status: DisposedITAT Jaipur13 Oct 2025

Bench: Shri Gagan Goyal & Shri Narinder Kumardy. Commissioner Of Income Tax, Central Circle-02, Jaipur ...... Appellant Vs. Pukhraj Mosun, 1St Floor 18, Hanspukur First Lane, Burrabazar, Kolkata 700007 Pan No.: Aeapm 5882J ...... Respondent

For Appellant: NoneFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT
Section 143(3)Section 147Section 148Section 250Section 68

assessee filed his return of income declaring the same income as declared in the original return. The assessment was thereafter completed under section 143(3) read with section 147 of the Act on 27.02.2020, wherein the total income was determined at Rs. 36,11,650/-. The Assessing Officer made

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 602/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Oct 2025AY 2021-22

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

ITA 551/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Oct 2025AY 2019-20

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 534/JPR/2025[2018-19]Status: DisposedITAT Jaipur13 Oct 2025AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Karnani Solvex Private Limited, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 480/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, CAFor Respondent: MS. Alka Gautam, CIT
Section 127Section 132(4)Section 153ASection 68

year under consideration falls within the category of unabated/completed assessments. The return of income was originally filed on 29.11.2014 and assessment under section 143(3) of the Act was duly completed on 05.12.2016. The search and seizure action under 36 ITA Nos.480/JP/2025 DCIT vs. Karnani Solvex Private Ltd. section ... Section 153A, AO had to assess the total income of six years under Section 153A. Since the assessments were not completed under Section 143(3), consequently, prior to the date of search i.e. 18th June, 2013, the assessment of the respondents had not attained finality and ITAT had erred

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 460/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Oct 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 442/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee are partly allowed

ITA 441/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

this stage it requires to be noted that since the original assessment was processed under Section 143(1) of the Act, and not Section 143(3) of the Act, the proviso to Section 147 will not apply. In other words, even though the reopening in the present case was after ... regarding reopening of assessments where the return filed at the initial stage was processed under Section143(1) of the Act and not under Section 143(3) of the Act. The reasons for the reopening of the assessment in that case were more or less similar to the reasons

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

this stage it requires to be noted that since the original assessment was processed under Section 143(1) of the Act, and not Section 143(3) of the Act, the proviso to Section 147 will not apply. In other words, even though the reopening in the present case was after ... regarding reopening of assessments where the return filed at the initial stage was processed under Section143(1) of the Act and not under Section 143(3) of the Act. The reasons for the reopening of the assessment in that case were more or less similar to the reasons

Rms Karamchari Bachat and Sakh Sahakari Samiti Limited Jaipur, Jaipur vs. ITO, Ward-1(2), Jaipur

In the result, the appeals of the assessee are allowed

ITA 244/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT
Section 144Section 147Section 250

this stage it requires to be noted that since the original assessment was processed under Section 143(1) of the Act, and not Section 143(3) of the Act, the proviso to Section 147 will not apply. In other words, even though the reopening in the present case was after ... regarding reopening of assessments where the return filed at the initial stage was processed under Section143(1) of the Act and not under Section 143(3) of the Act. The reasons for the reopening of the assessment in that case were more or less similar to the reasons