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“Section 143(1)”

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

The decision most relied on for Section 143(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)

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. 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.

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.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)

Paresh Dayashankar Madeka, Rajkot vs. The Income Tax Officer, Ward-2(2)(3), Rajkot

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

ITA 343/RJT/2024[2011-12]Status: DisposedITAT Rajkot03 Jul 2025AY 2011-12
For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL

Praveen Saxena, Lucknow vs. ITO-6(1), Lucknow-New

The appeal of the assessee stands allowed

ITA 202/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Praveen Saxena V. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow Tan/Pan:Ajpps5818N (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 09.01.2021, Declaring A Total Income Of Rs.22,57,120/- & Also Claimed Relief Under Section 90 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) For A Sum Of Rs.3,48,632/- Being Foreign Tax Credit. The Centralized Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act & Rejected The Relief Of Rs.3,48,632/- Claimed By The Assessee Under Section 90 Of The

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 139(1)Section 143(1)Section 154Section 90

called “the Act’) for a sum of Rs.3,48,632/- being Foreign Tax Credit. The Centralized Processing Centre (CPC) processed the return under section 143(1) of the Act and rejected the relief of Rs.3,48,632/- claimed by the assessee under section 90 of the ITA No.202/LKW/2024 Page ... passed by the CPC, rejecting rectification application under section 154 of the Act and not against the proceedings initiated by the CPC under section 143(1) of the Act. The NFAC observed that the assessee ought to have filed appeal against the intimation under section 143(1

Udaan Sewa Samiti, Kanpur Nagar vs. CPC Banglore, Kanpur

The appeal of the assessee stands allowed for statistical purposes

ITA 150/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 12ASection 139(1)Section 143(1)

relating to the amount applied for charitable and religious purposes during the previous year. The Central Processing Centre (CPC) processed the return under section 143(1) of the Act ITA No.150/LKW/2024 Page 2 of 9 and disallowed the exemption claimed by the assessee of Rs.12,97,442/-. 2.0 Aggrieved ... Facts in not considering that the adjustment made by the Centralized Processing Center of Rs.12,97,442/- is beyond the scope of section 143(1) of the Income Tax Act, 1961. Thus, the impugned Intimation Order is unsustainable in law and liable to be quashed and the deduction of Rs.12

Shri Krishnanagar Vaishn vs. Amaj, Bhavnagarvs.the ITO (Exemption), Bhavnagar

In the result, appeal of the assessee is allowed

ITA 1096/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2023-24

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2023-24

Section 11Section 11(2)Section 11(3)Section 11(3)(c)Section 11(3)(i)Section 11(3)(iii)Section 115BSection 143(1)

National Faceless Appeal Centre (NFAC) [hereinafter referred as ‘CIT(A)’] dated 29.03.2025 for the Assessment Year (A.Y.) 2023-24 in the proceeding under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The brief facts of the case are that the assessee ... years, the same was held as not eligible for deduction. Accordingly, adjustment of Rs.2,32,073/- was made while processing the return under Section 143(1) of the Act. 3. Aggrieved with the adjustment made while processing the return, the assessee had filed an appeal before the First Appellate Authority

Vyapti Enterprise, Ahmedabad vs. National E- Assessment Centre Delhi (Jurisdiction the ITO, Ward-3(2)(1)), Ahmedabad

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

ITA 835/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

Bench: SHRI T.R. SENTHIL KUMAR (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri Dhiren Shah, AR & Ms. Nupur Shah, ARFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(3)

Assessing Officer while passing regular assessment order under Section 143(3) for the A.Ys. 2016-17 and 2017-18 and also intimation under Section 143(1) for the A.Ys. 2019-20 to 2024-25. Thus, the Revenue consistently accepted the project completion method submitted by the assessee for all other

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 651/KOL/2025[2020-21]Status: DisposedITAT Kolkata03 Jul 2025AY 2020-21

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 650/KOL/2025[2019-20]Status: DisposedITAT Kolkata03 Jul 2025AY 2019-20

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 649/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT

Rajeshwari Iron and Steel Company Pvt. Ltd., Kolkata vs. DCIT, Circle 1(1), Kolkata

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

ITA 593/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 139Section 143(1)Section 143(2)Section 147Section 148Section 148ASection 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA "ी "द"प

DCIT, Central Circle, 1-(4), Kolkata vs. Kkalpana Industries India Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 2589/KOL/2024[2010-11]Status: DisposedITAT Kolkata03 Jul 2025AY 2010-11

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.2589/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2010-2011) Dcit, Central Circle-1(4), Vs Kkalpana Industries India Ltd. 4Th Floor, Room No.3, New Kolkata B.K.Market, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate रधजस्व की ओर से /Revenue By : Shri Pankaj Pandey, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 03/07/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 10.07.2024 Of The Ld. Cit(A), Kolkata-20, Passed For The Assessment Year 2010-2011. 2. Shri Pankaj Pandey, Ld. Sr. Dr Appeared On Behalf Of The Revenue. Shri S.K.Tulsiyan, Ld. Ar Appeared On Behalf Of The Assessee. 3. The Appeal Of The Revenue Is Barred By 79 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons Which Are Plausible & Not Found To Be False. Accordingly, Delay Of 79 Days In Filing The Appeal Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Dr That The Return Filed By The Assessee Was Originally Processed U/S.143(1) Of The Act. It Was The Submission That The Assessment Was Reopened By Issuing Of Notice U/S.148 Of The Act Dated

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pankaj Pandey, Addl. CIT-Sr.DR
Section 133(6)Section 142(1)Section 143(1)Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT

Mubarak Hussain Firta Shaikh, Sakinaka, Mumbai vs. CIT, 41(1)(3), Appeal, Mumbai

In the result, the appeal by the assessee is allowed

ITA 2361/MUM/2025[2011-12]Status: DisposedITAT Mumbai03 Jul 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailmubarak Hussain Firta Shaikh, 23/B Abdul Rashid Compound, Nr. Ramlila Compound Khairani Road, Sakinaka, ............... Appellant Mumbai - 400072 Pan : Awgps3438J V/S Ito – 26(2)(3), ……………… Respondent Mumbai

For Appellant: Shri Awadhesh KumarFor Respondent: Shri Aditya M. Rai, Sr.DR
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271Section 271(1)(c)

return of income on 30/09/2011, declaring a total income of INR 5,54,960. The return filed by the assessee was processed under section 143(1) of the Act. Subsequently, based on the information received from DGIT (Investigation), Mumbai, it was found that the assessee had shown purchases amounting

Jntl Consumer Health (India) Private Limited, Mumbai vs. Income Tax Officer, Ward No. 15(2)(1), Mumbai

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

ITA 2113/MUM/2025[2023-24]Status: DisposedITAT Mumbai03 Jul 2025AY 2023-24

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Paras Savla/Pratik PodarFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 143(1)Section 250Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM

JCIT(OSD)-14(1)(1), Mumbai vs. Maharashtra State Electricity Transmission Co. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2092/MUM/2025[2009]Status: DisposedITAT Mumbai03 Jul 2025

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri V. J. AsraniFor Respondent: Shri Satyaprakash R. Singh SR DR
Section 143(1)Section 143(3)Section 144Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM

Effort Foudation (N.G.O), Delhi vs. ITO, Delhi

Appeal is allowed

ITA 1204/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

For Appellant: An Adjournment ApplicationFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139(4)Section 143(1)Section 143(1)(a)Section 57

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No

Sanjib Kumar Mohapatra, Dhenkanal vs. Income Tax Officer, Dhenkanal Ward, Dhenkanal

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

ITA 233/CTK/2025[2018-2019]Status: DisposedITAT Cuttack02 Jul 2025AY 2018-2019

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar Assessment Year : 2018-19 Sanjib Kumar Mohapatra Vs. Ito, Dhenkanal Ward, Gandhi Mandir Road, Gandhi Dhenkanal Mandir Road, Dhenkanal, 759001 Pan/Gir No. Adepm 1034 F (Appellant) .. ( Respondent) Assessee By : Shri Chitrasen Parida, Ar Revenue By : Shri Prateek Kr Mishra, Sr. Dr Date Of Hearing : 02 /07/2025 Date Of Pronouncement : 02 /07/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 07/03/2025 In Appeal No.Nfac/2017-18/10085214 Passed For Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income On 28.8.2018 Declaring Total Income Of Rs.5,79,620/-, Which Was Processed U/S.143(1) Of The Act. During The Course Of P A G E 1 | 4 Assessment Year : 2018-19

For Appellant: Shri Chitrasen parida, ARFor Respondent: Shri Prateek Kr Mishra, Sr. DR
Section 143(1)Section 143(2)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) AND RAJESH KUMAR

Assistant Commissioner of Income, Central Circle - 4(10, Kolkata vs. Sri Balaji Minerals Private Limited, Kolkata

In the result, all the appeals of the revenue are dismissed and the cross-objections of the assessee are also dismissed being infructuous

ITA 97/KOL/2025[2017]Status: DisposedITAT Kolkata02 Jul 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 139Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार

Assistant Commissioner of Income Tax, Central Circle - 4(1), Kolkata vs. Sri Balaji Minerals Private Limited, Kolkata

In the result, all the appeals of the revenue are dismissed and the cross-objections of the assessee are also dismissed being infructuous

ITA 96/KOL/2025[2016]Status: DisposedITAT Kolkata02 Jul 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 139Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार

Assistant Commissioner of Income Tax, Central Circle - 4(1), Kolkata vs. Sri Balaji Minerals Private Limited, Kolkata

In the result, all the appeals of the revenue are dismissed and the cross-objections of the assessee are also dismissed being infructuous

ITA 95/KOL/2025[2015]Status: DisposedITAT Kolkata02 Jul 2025

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 139Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार

Vivekananda Math, North Twenty Four Parganas vs. ITO, Ward 1(2), Exempt, Kolkata

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

ITA 471/KOL/2025[2022-23]Status: DisposedITAT Kolkata02 Jul 2025AY 2022-23

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12A(1)(b)Section 143(1)

आयकर अपील"य अ"धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA "ी राजेश कुमार

M/S. Saha Textile, Kolkata vs. DCIT, Circle 49(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 465/KOL/2025[2021-22]Status: HeardITAT Kolkata02 Jul 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle-49(1) M/S Saha Textile Aaykar Bhavan, 29, Kb Bose Road, Uttarapan Complex, Kolkata-700124, Ultadanga Maniktala Civic Vs. West Bengal Centre, Kolkata-700054, West Bengal (Appellant) (Respondent) Pan No. Abyfs8639J Assessee By : Shri S.K. Pransukha, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 22.07.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri S.K. Pransukha, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(1)Section 41

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