“Section 143(1)”

Devi Anusuiya Vidya Sansthan, Indore vs. CIT(A), NFAC, Delhi

Appeal is allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Audit Report dated 19/10/2018 in the prescribed Form 10B at page 15 of the Paper Book. The_assessee_after_receiving the intimation under section 143(1) of the Act uploaded the Audit Report on 18/04/2020 in First Appellate proceedings. 5. In my considered view non-filing of Audit Report

Shri Shiv Mandir Prabandh, Dehradun vs. ITO, Wars 1(2)(3), Dehradun

In the result, Appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthishiv Mandir Prabandh Samiti Vs Ito 135, Dharampur, Uttarakhand Ward-1(2)(3) Pan: Aayas3503P Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 10/02/2026 Date Of Pronouncement 18/02/2026

1 Shri Shiv Mandir Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘SMC’ DEHRADUN) BEFORE YOGESH KUMAR

Mohd Nayeem, Jhansi vs. ITO Ward 2(3)(5), Jhansi

In the result, grounds raised by the assessee including additional ground are remitted to the file of the Assessing Officer

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21 Mohd Nayeem Vs. Income-Tax Officer, 74, Sadar Bazar Ward 2(3)(5), Jhanshi Jhansi Pan : Acfpn3382F (Appellant) (Respondent) Assessee By Sh. Nitin Goyal, Advocate & Sh. Amit Goyal, Advocate Department By Sh. Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 18.02.2026 Order Per : S. Rifaur Rahman: The Assessee Has Preferred This Appeal Against The Order Of Learned Cit(Appeals) -2, Chennai Dated 05.12.2024 U/S. 250 Of The Income-Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2020- 21. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice, Brief Facts Of The Case Relating To The Issues Are, Ld. Ar Submitted That The Assessee In Summary Assessment U/S 143(1) Of The Act Based On The Audit Report Disallowed The Amount Wherein The Auditor Has Declared In Form No. 3Cd That There Is Outstanding Payment Due Of Rs. 81,08,561/- To Gst, Based On The Above Audit Report,Cpc Has Disallowed The Above Said Outstanding U/S 43B Of The Act.

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

Drdo Range Educational Society Chandipur, Chandipur vs. Income Tax Officer, Exemption Ward, Cuttack

In the result, both appeals of the assessee are allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

intimation issued u/s.143(1) of the Act taxing the gross receipts is not in line with the provisions of section 143(1) of the Act, the intimation u/s.143(1) of the Act stands quashed. Accordingly, the order of the ld. CIT(A) is also set aside. 6. In regard

Drdo Range Educational Society Chandipur, Baleswar vs. Income Tax Officer, Cuttack

In the result, both appeals of the assessee are allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

intimation issued u/s.143(1) of the Act taxing the gross receipts is not in line with the provisions of section 143(1) of the Act, the intimation u/s.143(1) of the Act stands quashed. Accordingly, the order of the ld. CIT(A) is also set aside. 6. In regard

Hrudananda Sahu, Bolangir vs. ITO, Ward-1, Bolangir

In the result, appeal of the assessee is partly allowed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

return from its dealing in potatoes and onions and though no scrutiny assessment has been done, the returns have been accepted under section 143(1) of the Act. 5. We have considered the rival submission. A perusal of the paper book filed by the assessee, most specifically the copy

M. Nagi Reddy Company, Visakhapatnam vs. ACIT, Circle-2(1), Visakhapatnam

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

disclosed its NP rate at 5.28% which had been summarily accepted by the department vide an intimation issued under section 143(1) of the Act. The Ld. AR based on his aforesaid contentions submitted that the A.O in all fairness and in the interest of justice after having rejected

M. Nagi Reddy Company, Visakhapatnam vs. ACIT, Circle-2(1), Visakhapatnam

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

disclosed its NP rate at 5.28% which had been summarily accepted by the department vide an intimation issued under section 143(1) of the Act. The Ld. AR based on his aforesaid contentions submitted that the A.O in all fairness and in the interest of justice after having rejected

Sreeramulu Pentakota, Visakhapatnam vs. Income Tax Officer, Ward-3(3), Visakhapatnam

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

which in turn arises from the intimation passed by the by the Assessing Officer (for short, “A.O”)/Centralized Processing Centre, Bangalore under section 143(1) of the Income-Tax Act, 1961 (for short, “the Act”), dated 29.12.2020 for the Assessment Year 2019-20. The assessee has assailed the impugned order ... extent of Page. No 2 I.T.A.No.555/VIZ/2025 Sreeramulu Pentakota Rs.2,36,32,250/- in the intimation issued by the A.O/CPC under section 143(1) of the Act dated 29.12.2020. 3. Aggrieved, the assessee carried the matter in appeal before the CIT(A). Ostensibly, as the assessee, despite having been offered

Sri Gudibandi Somi Reddy Educational Society, Guntur vs. Income Tax Officer (Exemption Ward), Guntur

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

declaring an income of Rs. NIL. The return of income filed by the assessee-society was initially processed as such under section 143(1) of the Act. Page. No 2 I.T.A.No.533/VIZ/2025 Sri Gudibandi Somi Reddy Educational Society Subsequently, the case of the assessee-society was selected for scrutiny assessment