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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)

Balaji Educational Welfare Society, Lucknow vs. Assessing Officer, CPC, Lucknow

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 712/LKW/2025[2018-19]Status: DisposedITAT Lucknow17 Feb 2026AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Balaji Educational Welfare V. Assessing Officer, Cpc Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. Pan:Aacab8487H (Appellant) (Respondent) Appellant By: Shri Sharad Srivastava, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri Sharad Srivastava, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10Section 143(1)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH

Dinesh Chand Jain, Kanpur vs. Dy. Commissioner of Income Tax, Central Circle-1, Kanpur

In the result, the appeal of the assessee is allowed

ITA 692/LKW/2025[2012-13]Status: DisposedITAT Lucknow17 Feb 2026AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Dinesh Chand Jain, Vs. Dy. Cit, 7/189, Swaroop Nagar, Kanpur- Central Circle-1, Kanpur 280002, U.P. Pan: Adbpj2732Q (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Add Cit Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 17.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Ao Under Section 143(3) R.W.S. 154 Of The Income Tax Act, 1961 On 28.04.2016. The Grounds Of Appeal Are As Under:- “1.1 Because The Id. "Cit(A)" Has Erred In Law & On Facts In Upholding The Action Of The Assessing Officer In Withdrawing The Refund Of Interest Amounting To Rs. 8,20,163/-, Paid To The Assessee U/S 244A Of The Income-Tax Act, 1961 On Excess Amount Of Self-Assessment Tax Paid U/S 140A Of The Act. 1.2 Because The View Taken By Id. "Cit(A)" While Upholding The Action Of The Assessing Officer Is Based On Misinterpretation Of The Provisions Of Clause (B) Of Sub-Section (1) Of Section 244A Of The Act, As Applicable At The Relevant Point Of Time. 2. Because, In Any Case & Without Prejudice To The Grounds Hereinfore, While Upholding The Action Of The Assessing Officer In Withdrawing The Interest Paid To The Assessee U/S 244A Of The Act, The Ld. "Cit(A)" Failed To Appreciate That The Issue Of Payment Of Interest On Excess Amount Paid U/S 140A Was Debatable In Nature & It Could Not Have Been Decided By Invoking The Provisions Of Section 154 Of The Act As The Same Did Not Constitute A Mistake Apparent From The Record.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.R.N. Shukla, Add CIT DR
Section 140ASection 143(3)Section 154Section 240Section 244Section 244ASection 244A(1)(a)Section 244A(1)(b)

NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. AO under section 143(3) r.w.s. 154 of the Income Tax Act, 1961 on 28.04.2016. The grounds of appeal are as under:- “1.1 BECAUSE the Id. "CIT(A)" has erred ... grounds before hearing of appeal.” 2. The facts of the case are that assessment in this case was completed under section 143(3) of the Income Tax Act on 31.03.2015 at a total income of Rs. 6,96,12,690/-. Later on, from a perusal of the record

Vimarsh Prakashbhai Vasavada, Vadodara, Gujarat vs. Income Tax Officer Ward 1(2)(2), Vadodara, Gujarat

The appeal of the assessee is allowed for statistical purposes subject to payment of cost

ITA 2653/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 115BSection 143(3)Section 144BSection 234BSection 234CSection 271ASection 54FSection 69A

declaring a total taxable income of ₹25,75,58,300/-. The case was selected for scrutiny and assessment was completed under section 143(3) of the Income-tax Act, 1961 (“the Act”). During the course of assessment proceedings, the Assessing Officer noticed that the assessee had disclosed Long Term Capital

Kavita Alva, Vadodara vs. The ITO, Ward-2(1)(3), Vadodara

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

ITA 1409/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2012-13

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumarassessment Year 2012-13

For Appellant: Shri Bhupendra Parmar, A.RFor Respondent: Ms. Ketaki Desai, Sr. D.R
Section 143(1)Section 143(3)Section 148Section 69

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL

The Orchid Harmony Co Operative Housing Service Society Limited, Ahmedabad vs. The ITO, Ward-3(1)(1), Ahmedabad

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

ITA 1260/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2022-23

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2020-21 and 2022-23 respectively. I.T.A

The Orchid Harmony Co Operative Housing Service Society Limited, Ahmedabad vs. The ITO, Ward-3(1)(1), Ahmedabad

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

ITA 1259/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2020-21

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2020-21 and 2022-23 respectively. I.T.A

Pramod Ramavatar Poddar, Ahmedabad vs. The Pr. CIT, Central Circle, Ahmedabad

In the result, the appeal of the assessee is disposed of as directed above

ITA 174/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.174/Ahd/2021 िनधा"रण वष" /Assessment Year : 2015-16 Pramod Ramavatar Poddar The Pr. Cit, Central Circle बनाम/ 203, Pinnacle Business Prk Ahmedabad – 380 009 V/S. Corporate Road Prahladnagar Ahmedabad – 380 015 "थायी लेखा सं./Pan: Abrpp 6193 R (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Mehul K. Patel, Advocate Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/11/2025 घोषणा की तारीख /Date Of Pronouncement: 17/02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Pr.Commissioner Of Income Tax (Central), Ahmedabad [Hereinafter Referred To As ‘Pr.Cit’] Dated 30/03/2021 Passed In Exercise Of His Revision Jurisdiction Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2015- 16. Pramod Ramavatar Poddar Vs. Pr.Cit Asst.Year: 2015-16

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115BSection 143(2)Section 143(3)Section 263Section 68

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद

Jitendra Ashoklal Katariya, Pune vs. ITO, Ward-6(2), Pune

In the result, appeal of the Assessee is allowed

ITA 1654/PUN/2025[2017-18]Status: DisposedITAT Pune17 Feb 2026AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sharad A Vaze, CAFor Respondent: Shri R.Y. Balawade, Addl.CIT
Section 143(2)Section 143(3)Section 250Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL

Aptara Technologies Private Limited, Pune vs. DCIT, Circle1(1), Pune

In the result, the appeal of the assessee is dismissed

ITA 63/PUN/2020[2015-16]Status: DisposedITAT Pune17 Feb 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar
Section 115Section 115QSection 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 32

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Brightmoon Securities Private Limited, Kolkata vs. ITO, Ward 25(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3285/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar, Am Brightmoon Securities Private Ito, Ward 25(1) Limited Aaykar Bhawan Dakshin, 2, C/O S.N. Ghosh & Associates, Gariahat Road (South) Advocates, 2 Garstin Place, 2 Nd Room No.1/9, 1St Floor, Vs. Floor, Suite No.203, Off Hare Kolkata-700053, Street, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagcb7280E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Susanta Saha, DR
Section 139(1)Section 143Section 143(2)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Brightmoon Securities Private ITO, Ward 25

Indrani Sikder, Kolkata vs. ITO, Ward 36(6), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3284/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Susanta Saha, DR
Section 139(1)Section 143(2)Section 143(3)

account or manually (if e-mail is not available). Further, in cases where order has to be passed under section 153A/153C read with section 143(3) of the Income-tax Act, 1961, assessment proceedings would be conducted manually. Page |4 ITA No. 3284/KOL/2025 Indrani Sikder; A.Y. 2017-18 Enclosure

Ashoke Sen, Kolkata vs. I.T.O., Ward - 50(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3021/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am Ashoke Sen Ito, Ward 50(1) Lawgical Consultants, 29D, Uttarapan Complex, Ds-Iv, Bentick Street, Unit-A, B &C, Maniktala Civic Centre, Kolkata- Vs. 3Rd Floor, Kolkata-700001, 700054, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ayfps8468K Assessee By : Shri Ankit Jalan, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Susanta Saha, DR
Section 142(1)Section 143(2)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Ashoke Sen ITO, Ward 50(1

M/S. Bijni Dooars Tea Company Limited, Kolkata vs. ACIT, Circle 4(1), Kolkata

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

ITA 2866/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

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

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Dheeraj, DR
Section 115JSection 143(1)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

M/S. Bijni Dooars Tea Company Limited, Kolkata vs. ACIT, Circle 4(1), Kolkata

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

ITA 2865/KOL/2025[2016-2017]Status: DisposedITAT Kolkata17 Feb 2026AY 2016-2017

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

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Dheeraj, DR
Section 115JSection 143(1)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

M/S. Suprersmelt Industries Pvt. Ltd., Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2811/KOL/2025[2015-2016]Status: DisposedITAT Kolkata17 Feb 2026AY 2015-2016

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

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 133(6)Section 143(3)Section 56Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

Kippy Engineering Pvt. Ltd., Kolkata vs. ACIT, CC - 3(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2727/KOL/2025[2012-2013]Status: DisposedITAT Kolkata17 Feb 2026AY 2012-2013

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

For Appellant: S/Shri Ratan Kumar Goel &For Respondent: Shri Monalisa Pal Mukherjee, DR
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 68

officer of the rank of the Joint Commissioner to oversee the decision of the AO where the return originally filed was assessed under Section 143 (3) of the Act. Further, where the reopening of an assessment is sought to be made after the expiry of four years from

Jiwansagar Niketan Pvt. Ltd., Kolkata vs. ACIT, CC - 3(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2726/KOL/2025[2010-2011]Status: DisposedITAT Kolkata17 Feb 2026AY 2010-2011

Bench: any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for a

Section 143(3)Section 147Section 148Section 151Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

Kippy Engineering Pvt. Ltd., Kolkata vs. ACIT, CC-3(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2716/KOL/2025[2010-2011]Status: DisposedITAT Kolkata17 Feb 2026AY 2010-2011

Bench: any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for a

Section 143(3)Section 147Section 148Section 151Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

L.R. Agro Product Pvt. Ltd., Siliguri vs. ITO, Ward 1(1), Siliguri

In the result, the appeal of the assessee is allowed

ITA 2679/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 142(1)Section 142(3)Section 143(2)Section 143(3)Section 144BSection 144B(1)(xiv)Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

Excel Financial Consultants (P) Limited, Howrah vs. ITO, Ward 13(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2608/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Pampa Ray, DR
Section 139(1)Section 143(2)Section 143(3)Section 144B

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM ITA No. 2608/KOL/2025 (Assessment Year: 2018