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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)

Rakesh Kumar, Jagadhri vs. The Principal Commissioner of Income Tax, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Ashok Kumar Thakral, Jagadhri vs. Principal Commissioner of Income Tax, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Emmbros Autocomp Limited, Baddi vs. Asstt. Commissioner of Income Tax, Parwanoo

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 1172/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1172/Chd/2024 "नधा"रण वष" / Assessment Year : 2013-14 M/S Emmbros Autocomp The Acit, बनाम Limited, Village Katha, Circle, Baddi, Parwanoo Vs. Distt. Solan 173220 "थायी लेखा सं./ Pan No: Aaace3489Q अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Raman Tiwari, Ca राज"व क" ओर से/ Revenue By : Sh. Vivek Varadhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09.02.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.02.2026 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 24.09.2024 Passed By The Ld. Commissioner Of Income Tax, Exemptions [‘(Cit(A)’]

For Appellant: Sh. Raman Tiwari, CAFor Respondent: Sh. Vivek Varadhan, Addl. CIT, Sr.DR
Section 143(3)Section 271(1)Section 271(1)(C)Section 801CSection 80I

Appeals), NFAC, Delhi grossly erred in not considering the appeal irrespective of the fact that the Original Order passed under section 143(3) of the Income Tax Act, 1961 by the DCIT, Circle, Parwanoo (against which the penalty has 1172-Chd-2024 3 been initiated) stands nullified after the decision

Kartar Singh, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 335/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Sh. Ram Lal, Fatehabad vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 332/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Bimla Devi, Jagadhri vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 328/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Paramjit Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 327/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 326/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 325/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

passed by the Ld. Principal Commissioner of Income-tax under section 263 of the Act, whereby the assessment order dated 11.12.2020, passed under section 143(3), was set aside on the ground that it was erroneous and prejudicial to the interests of the Revenue. 67. The facts, in brief ... enhanced compensation. In response, the assessee furnished a copy of the relevant court order. Thereafter, the Assessing Officer completed the assessment under section 143(3) on 11.12.2020, accepting the returned income and holding the receipt, including interest on enhanced compensation, as not taxable, without any discussion or examination

Deputy Commissioner of Income Tax, Circle-2 1 1, Vadodara vs. Gujarat Insecticides Limited, Ankleshwar

ITA 2678/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2014-15
Section 143(3)Section 271(1)(c)Section 36(1)(iii)Section 40A(2)(b)

both dated 10-10-2025 passed by the Additional Commissioner of Income Tax/JCIT (Appeals), Indore 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 2013-14 and 2014-15 respectively. Since

Deputy Commissioner of Income Tax, Circle-2 1 1, Vadodara vs. Gujarat Insecticides Limited, Ankleshwar

ITA 2677/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2013-14

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

Section 143(3)Section 271(1)(c)Section 36(1)(iii)Section 40A(2)(b)

both dated 10-10-2025 passed by the Additional Commissioner of Income Tax/JCIT (Appeals), Indore 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 2013-14 and 2014-15 respectively. Since

Meet Corporation, Ahmedabad vs. The ITO, Ward-3(1)(2), Ahmedabad

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

ITA 2064/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2020-21

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

Section 115BSection 143(3)Section 147Section 148Section 57Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

Meet Corporation, Ahmedabad vs. The ITO, Ward-3(1)(2), Ahmedabad

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

ITA 2063/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2016-17

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

Section 115BSection 143(3)Section 147Section 148Section 57Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

Rotofilt Engineers Limited, Ahmedabad vs. The ACIT, Circle-3(1)(1), Ahmedabad

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

ITA 1628/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2012-13

Bench: This Tribunal. Brief Facts Of The Case Are That The Assessee Is A Company

Section 143(3)Section 35

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. 2. This

Guhana Educational Society, Suryapet vs. ITO, Exemption Ward-1(2), Hyderabad

In the result, the appeal of the assessee is partly allowed

ITA 784/HYD/2025[2017-18]Status: DisposedITAT Hyderabad11 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.784/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2017-18) Guhana Educational Society Vs. Income Tax Officer 2-1-65, Kasturi Bazar Exemption Ward-1(2) Suryapet-508213 Aayakar Bhavan Telangana Basheerbagh, Hyderabad Telangana Pan: Aaaag5294R (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing: 29/01/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Guhana Educational Society (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Addl/Jcit(A)-3, Mumbai (“Ld. First Appellate Authority”) Dated 13.03.2025 For The A.Y.2017-18. 2. Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Cit (A) Is Erroneous Both On Facts & In Law; 2. The Learned Cit (A) Erred In Confirming The Action Of The Assessing Officer In Rejecting The Books Of Account & In Resorting To Estimation Of Income At 8% Of The Receipts Of Rs.2,58,90,677/-;

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Sachin Kumar, SR-DR
Section 10Section 12ASection 143(3)

Rs.2,58,90,677/-, resulting in an assessed income of Rs.20,71,254/-. The assessment was completed by the Ld. AO under section 143(3) of the Act vide order dated 12.12.2019. 4. Aggrieved with the order of the Ld. AO, the assessee preferred an appeal before the Ld. First

Kesireddy Ravinder Reddy, Hyderabad vs. ITO Ward-11(1), Hyderabad

ITA 1617/HYD/2025[2017-18]Status: DisposedITAT Hyderabad11 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.1617 & 1722/Hyd/2025

For Appellant: Sri Mohd Afzal, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 143(1)Section 269SSection 271DSection 274Section 275

आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO

Sricharan Devineni, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

ITA 1573/HYD/2025[2022-23]Status: DisposedITAT Hyderabad11 Feb 2026AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia(In आयकर अपीलसं./I.T.A. No.1559/Hyd/2025 (निर्धारणवर्ष/ Assessment Year:2023-24) Nagalakshmi Devineni, Hyderabad. Pan: Afnpd6112N Vs. Dcit, Central Circle-1(2), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) (In आयकर अपीलसं./I.T.A. No.1563/Hyd/2025 (निर्धारणवर्ष/ Assessment Year:2021-22) Sri Venkat Devineni, Hyderabad. Pan: Alipd6384R Vs. Dcit, Central Circle-1(2), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) (In आयकर अपीलसं./I.T.A. No.1573/Hyd/2025 (निर्धारणवर्ष/ Assessment Year:2022-23) Sricharan Devineni, Hyderabad. Pan: Bgjpd6383B Vs. Dcit, Central Circle-1(2), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By राजस्वकाप्रतिनिधित्व/ Department Represented By : Shri H. Srinivasulu, Advocate : Dr. Sachin Kumar, Sr. Ar सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/ Date Of Pronouncement

Section 1Section 132

Rs.50,000/- by disallowing the deduction claimed under section 80D of the Act. Accordingly, the assessment was completed by the Ld. AO under section 143(3) of the Act on 19.03.2025, determining the total income of the assessee at Rs. 1,74,37,030/-. 6. Aggrieved with the order