“Section 143(1)”

Section References (mined)Section 143Section 143(1)13,466 judgments

INCOME TAX OFFICER, DHAMTARI vs. NISHANT AGRAWAL, DHAMTARI

In the result, this appeal of the Revenue and CO of the assessee are dismissed as above

ITA 717/RPR/2025[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 717/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 147Section 148Section 250

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

JIVANBHAI SOMABHAI PATEL,UNJHA vs. THE ITO, WARD-1, PATAN

The appeal of the assessee is dismissed

ITA 2196/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2022-23

Bench: Ms. Suchitra Kamble

For Appellant: Shri P F Jain, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R

Section 143(1)Section 194QSection 199

right for claiming the refund. Jivanbhai Somabhai Patel vs. ITO Asst.Year–2022-23 7. The Ld. DR relied upon the order under Section 143(1) dated 31.05.2023 and the order passed by the CIT(A). 8. I have heard both the parties and perused all the relevant materials available

KAILASH APPARTMENT FLAT OWNERS ASSOCIATION,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1956/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2022-23

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2022-23

Section 143(1)Section 154

profit association falling outside the purview of a Co. Op. Society. 7. We have considered the rival submissions. As per provision of section 143(1) of the Act, the adjustments can be made only on account of arithmetical mistake, incorrect claim and the prima facie adjustments as stipulated therein ... accepted in other years. The adjustment as made by the CPC is thus found to be beyond the scope of provision of section 143(1) of the Act. The change in the status of assessee could have been subjected only after thorough examination of the issue, which was beyond

DE vs. THAN TRUST,VADODARAVS.THE ITO, WARD- EXEMPTION, VADODARA

The appeal of the assessee is allowed

ITA 1729/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2016-17

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R

Section 11Section 119(2)(b)Section 12ASection 143(1)Section 154Section 234A

assessee did not file Form 10B within the prescribed time as per the Income Tax Act. The assessee trust received intimation under Section 143(1) of the Income Tax Act, 1961 dated 21.02.2018 thereby rejecting the said claim by the Revenue. Thereafter, the assessee trust filed rectification under Section

JAGRUK MAHILA GRAMUDHYOG SANSTHAN,ALIGARH vs. COMMISSIONER EXEMPTION CIRCLE, GHAZIABAD

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

ITA 8948/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Apr 2026AY 2021-22

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] Jagruk Mahila Gramudhyog Commissioner Exemption Circle, Sansthan, Cgo Complex, Ghaziabad, Ews-22, Ada Colony, Vs Uttar Pradesh-201009 Ramghat Road, Aligarh, Uttar Pradesh-202001 Pan-Aaaaj7483P Assessee Revenue Assessee By Ms. Madhulika Raghav, Ar Revenue By Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 09.04.2026

Section 10BSection 119(2)(b)Section 12ASection 139Section 143(1)Section 154Section 250

filed under section 139(8A) of the Act declaring income of Rs.2,49,230/- CPC Bangalore determined income under section 143(1) at Rs.97,66,255/-. The determined income included denial of exemption on account of late filing of Form under section 10B dated 25.07.2022, filed

ITO WARD - 52(5), NEW DELHI vs. INDERPAL SINGH L/H OF LATE SHRI RAGHBIR SINGH, NEW DELHI

In the result, the appeal filed by the Department of Revenue is allowed

ITA 1165/DEL/2020[2009-10]Status: DisposedITAT Delhi09 Apr 2026AY 2009-10

Section 139Section 142(1)Section 143(1)Section 147Section 148Section 151Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

In the result, appeal of the assessee is allowed

ITA 326/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250Section 44ASection 80G

1. On the facts and circumstances of the case and in law, the adjustment made in the total income of the Appellant under section 143(1) is grossly illegal and deserves to be deleted and the returned income of the Appellant deserves to be accepted

ESTATE OF PALLONJI SHAPOORJI MISTRY,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, BENGALURU

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

ITA 9185/MUM/2025[2024-25]Status: DisposedITAT Mumbai26 Mar 2026AY 2024-25

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ninad PatadeFor Respondent: Shri Hemanshu Joshi, SR. DR

Section 143(1)Section 168Section 168(1)(b)Section 199Section 250

claimed credit of TDS of INR 3,56,931. The return filed by the assessee was processed vide intimation dated 22/10/2024 issued under section 143(1) of the Act, determining the total income at INR 78,07,290 and tax payable of INR 4,06,530 without granting ... late Mr. Pallonji Shapoorji Mistry. 3 4. In its appeal before the learned Addl./Joint CIT(A) against the intimation issued under section 143(1) of the Act, the assessee submitted that the TDS of INR 3,56,931 pertains to the dividend income accrued during the financial year

SHABD PRATAP SATSANG,SHABD PRATAP ASHRAM vs. NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 542/AGR/2025[2017-18]Status: DisposedITAT Agra25 Mar 2026AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 246ASection 249(2)Section 249(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL

TULSI INFRAHEIGHTS PRIVATE LIMITED,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AGRA

ITA 541/AGR/2025[2017-18]Status: DisposedITAT Agra25 Mar 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18 Tulsi Infraheights Private Vs. Acit, Circle-2(1)(1) Limited, Shop No. 15, Ist Floor Agra Kaveri Centre, Sanjay Place, Agra Pan : Aadct5028P (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

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

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR

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

following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section 143(1)(a) : the officer has to complete the assessment under section 143(3) only. If an assessment is to be completed under section 143

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR

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

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

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

ITA 557/AGR/2025[2013-14]Status: DisposedITAT Agra20 Mar 2026AY 2013-14

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

Section 11Section 12ASection 143(1)Section 154Section 250

assessee on 7-11-2013 along with the audit report in Form No. 10B, purportedly an intimation under section 143(1) of the Act was passed by CPC Bangalore processing the return accepting the returned income there on. The learned AR submitted before us that this intimation under section 143 ... 1) of the Act was not served on the assessee. Later the 4 Kalptru Vikash Samiti said intimation under section 143(1) of the Act was suo moto rectified under section 154 of the Act by the learned ITO Gwalior vide order dated 8-8-2022 without even issuing notice

HAMDARD LABORATORIES INIDA,DELHI vs. DCIT CIRCLE(E) 1(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 8826/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2023-24] Hamdard Laboratories India, Dcit, Circle(Exempt), Hamdard Building, 2A/3, Asaf Civic Centre, New Delhi Ali Road, New Delhi-110002 Vs Pan-Aaath0842H Appellant Respondent Appellant/Assessee By Shri S.R Mehta, Ca Respondent/Revenue By Shri Ajay Kumar Arora, Sr. Date Of Hearing 19.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 10Section 139(5)Section 143(1)Section 143(3)Section 250

Commissioner of Income Tax(Appeals)/Addl/JCIT(A), Madurai, [hereinafter referred to as ‘ld. CIT(A)] dated 27.10.2025 arising out of intimation under section 143(1) of the Income Tax Act, 1961, dated 18.11.2024 for the Assessment Year 2023-24. The word ‘Act’ herein this order would mean Income ... after having held that the intimation us 143(1) without providing an opportunity to the assessee as mandated by the Proviso to Section 143(1) was not correct, erred in directing the AO to examine the claim for exemption u/s 10(23C)(iv) which was not an issue before

GULMOHAR PARK JOURNALISTS COLONY WELFARE ASSOCIATION,DELHI vs. INCOME TAX OFFICER WARD 29(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 8787/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2024-25] M/S Gulmohar Park Journalists’ Income Tax Officer, Colony Welfare Association, C/O- Ward-29(1), Ca Vaibhav Goel, 75, Navyug Vs Civic Centre, Market, First Floor, Ghaziabad, New Delhi-110001 Uttar Pradesh-201001 Pan-Aaaag4207C Appellant Respondent Appellant/Assessee By Shri Atishaya & Shri Vaibhav, Ca Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 115BSection 143(1)Section 143(3)Section 160Section 167BSection 167B(1)

filed its Return of Income in the capacity of AOP, declaring income of Rs.1,45,720/- on 25.07.2024 which was processed under section 143(1) of the Page 2 of 4 Act by CPC vide order dated 28.12.2024. Through the impugned order, the CPC exposed assessee’s income to maximum

SATISH CHANDRA TYAGI,DELHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, the appeal of the assessee is allowed

ITA 8770/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2019-20] Satish Chandra Tyagi, Commissioner Of Income Tax A-601, Lakevie Apptt. Plot (Appeals), Hans Bhawan, No.17, Paschim Vihar, Vs Wing,-2, I. P. Estate, Sunder Vihar West, New Delhi-110002 New Delhi-110087 Pan-Abgpt2521E Appellant Respondent Appellant/Assessee By Shri Satish Chandra Tyagi, Assessee In Person. Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 09.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 10Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD, GHAZIABAD

In the result, both the appeals are dismissed

ITA 4064/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Section 143(1)(a)Section 143(3)Section 144B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “G”: NEW DELHI\n\nBEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD

In the result, both the appeals are dismissed

ITA 4063/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Section 143(1)(a)Section 143(2)Section 143(3)Section 144B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “G”: NEW DELHI\n\nBEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER

GLOBAL STAINLESS,DELHI vs. ACIT,CIRCLE-34(1), DELHI

In the result, the captioned appeals of the assessee are dismissed

ITA 3990/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year : 2018-19 Global Stainless, Vs. Acit, 17, Meera Tower, Ground Floor, Circle-34(1), Wazirpur Industrial Area, Delhi. New Delhi – 110 052. Pan: Aajfg7209G (Appellant) (Respondent) Assessee By : Shri Amol Sinha, Advocate & Shri Ankit Kumar, Advocate Revenue By : Shri Manish Gupta, Sr.Dr Date Of Hearing : 13.01.2026 Date Of Pronouncement : 20.03.2026 Order Per Madhumita Roy:

For Appellant: Shri Amol Sinha, Advocate &For Respondent: Shri Manish Gupta, Sr.DR

Section 133(6)Section 136Section 143(1)Section 143(2)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN

ITO, WARD 21(1), NEW DELHI, DELHI vs. M/S RETRO FOOTWEARS PRIVATE LIMITED, DELHI

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

ITA 3291/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] Ito, Ward-21(1), M/S Retro Footwear Private Limited, Room No.220, C.R. Building, J-19, Udyog Nagar, I.P. Estate, Vs New Delhi-110041 New Delhi-110002 Pan-Aadcr3787M Appellant Respondent Assessee By Shri Pramod Kumar, Ca & Shri Mukul Gupta, Adv. Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 13.01.2026

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

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

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