← All Phrases

“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)

Happy Suppliers Pvt. Ltd., (Merged With Rishi Securities & Finance Private Limited), Kolkata vs. ACIT, Central Circle 3(1), Kolkata

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

ITA 2577/KOL/2025[2016-2017]Status: DisposedITAT Kolkata12 Feb 2026AY 2016-2017

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2577 & 2578/Kol/2025 (Assessment Years: 2016-17 & 2021-22) Happy Suppliers Pvt. Ltd (Merged With Rishi Securities & Finance Private Limited)……….……….……Appellant Octavius Centre, 1St Floor, 15B, Hemant Basu Sarani, Kol-1. [Pan: Aabch9212M] Vs. Acit, Central Circle-3(1), Kolkata….……………………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sandip Sarkar, Jcit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 28, 2026 Date Of Pronouncing The Order : February 12, 2026 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Dated 08.09.25 & 28.08.2025 Of The Commissioner Of Income Tax (Exemption)-21, Kolkata [Hereinafter Referred To As ‘Cit(E)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Assessee & Facts Are Similar, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Relevant A.Y Declaring Nil Income. A Search & Seizure

Section 132Section 143(2)Section 147Section 148Section 250Section 56(2)Section 56(2)(x)Section 69Section 69A

assessee SPIL was a joint venture between SMC and MSIL. It filed its return declaring certain taxable income. The return was processed under section 143(1) and then picked up for scrutiny. Notices under section 143(2) were issued. Subsequently, the High Court passed an order approving the Scheme

Bommarabettu Madhu Sudhana Acharya, Udupi vs. Income Tax Officer, Ward-1 and Tps, Udupi

In the result, appeal filed by the assessee is allowed

ITA 937/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Feb 2026AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Ms. Pratibha R., A.RFor Respondent: Sri Balusamy N., D.R
Section 143(1)Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 274Section 54E

ITA No.937/Bang/2025 Bommarabettu Madhusudhana Acharya, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU

Mkf International, Mumbai vs. DCIT Circle 17(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7726/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Feb 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmkf International Dcit Circle 17(1), 1903/1905, Aarus Wing, Kautilya Bhavan, Wallace Fortuna, Shivdas Vs. Bkc, Mumbai – Chapsi Marg, Opp-Fazlani 400 051 School, Chinchbunder Ho, Mumbai-400 009 Pan/Gir No. Abhfm5244N (Applicant) (Respondent) Assessee By Shri Dharmesh Shah A/W Ms. Mitali Parekh, Ld. Ars Revenue By Shri Umashankar Prasad, Ld. Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 12.02.2026

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 68

assessee is a partnership firm. It filed its return of income on 25.06.2018 declaring total income at Nil. The return was processed under section 143(1). Subsequently, the case was selected for complete scrutiny. As recorded in the assessment order, the reasons for selection of scrutiny were Investment in immovable

Lic Housing Finance Limited, Mumbai vs. ACIT, Mumbai

Appeals of the assessee are allowed

ITA 6974/MUM/2024[2007-08]Status: DisposedITAT Mumbai12 Feb 2026AY 2007-08

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

Housing Finance Limited Income Tax Department which inter alia in respect refund provides forissue of refund including interest from proceedings other than section 143(1)(a) of the Act against which time line prescribed is one month(from the end of the month in which return/application is received/cause of action

Lic Housing Finance Ltd, Mumbai vs. ACIT, Mumbai

Appeals of the assessee are allowed

ITA 6973/MUM/2024[2006-07]Status: DisposedITAT Mumbai12 Feb 2026AY 2006-07

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

Housing Finance Limited Income Tax Department which inter alia in respect refund provides forissue of refund including interest from proceedings other than section 143(1)(a) of the Act against which time line prescribed is one month(from the end of the month in which return/application is received/cause of action

Lic Housing Finance Ltd, Mumbai vs. ACIT, Mumbai

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

Housing Finance Limited Income Tax Department which inter alia in respect refund provides forissue of refund including interest from proceedings other than section 143(1)(a) of the Act against which time line prescribed is one month(from the end of the month in which return/application is received/cause of action

Ferranza Electric Vehicle Private Limited, Faridabad vs. DCIT, Faridabad

In the result, appeal filed by the assessee is allowed

ITA 5454/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Feb 2026AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Sh. Rahul Agarwal, Adv &For Respondent: Ms.Harpreet Kaur Hansra, Sr. DR
Section 115BSection 139(1)Section 139(5)Section 139(9)Section 143(1)Section 154

Learned CIT(A) has erred in law and on facts in upholding the action of the AO, CPC in making adjustments under section 143(1) of the Act by unilaterally altering the valid option exercised by the assessee under section 115BAB. The CPC, in the impugned intimation, has incorrectly ... without jurisdiction treated the said option as "No", which is clearly beyond the scope of adjustments permissible under section 143(1) of the Act. 4. That the Learned CIT(A) has erred in law and on facts in failing to appreciate that there exists no provision under the Income

Peritus Exim Private Limited, Delhi vs. DCIT, Circle-19(1), Delhi

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

ITA 5118/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Dinesh Bansal, CAFor Respondent: Ms. Ankush Kalra, Sr DR
Section 143(1)Section 154Section 244ASection 37(1)Section 40Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI

Minakshi Rally, Delhi vs. DCIT/ ACIT Cen Cir, Dehradun

In the result, Appeal of the Assessee is allowed

ITA 222/DDN/2025[2023-24]Status: DisposedITAT Dehradun11 Feb 2026AY 2023-24

Bench: Yogesh Kumar U.S. & Shrisanjay Awasthiminakshi Rally Vs Office Of The Assistant 176, 1St Floor, Avtar Enclave, Commissioner Of Income Tax, Pacshimvihar, Dcit/Acit, Central Circle, Delhi Pan:Aadpr4773L Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Saurabh Agarwal, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 09/01/2026 Date Of Pronouncement 11/02/2026

Section 115BSection 132Section 143(1)Section 69A

1 Minakshi Rally Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘SMC’ DEHRADUN) BEFORE YOGESH KUMAR U.S

Assistant Commissioner of Income Tax Circle -1, Amritsar vs. Mesers Varun Traders, Amritsar

In the result, the revenue’s appeal ITA No

ITA 786/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Assistant Commissioner of Income Tax Circle-1, Amritsar vs. Shri Pawan Kumar, Amritsar

In the result, the revenue’s appeal ITA No

ITA 785/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Assiatent Commissioner of Income Tax Circle -1, Amritsar vs. Shri Mukesh Shingari, Amritsar

In the result, the revenue’s appeal ITA No

ITA 781/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Shri Pawan Kumar, Amritsar vs. Deputy Commissioner of Income Tax, Amritsar

In the result, the revenue’s appeal ITA No

ITA 778/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

M/S Varun Traders, Amritsar vs. Deputy Commissioner of Income Tax, Amritsar

In the result, the revenue’s appeal ITA No

ITA 777/ASR/2017[M/S VARUN TRADERS]Status: HeardITAT Amritsar11 Feb 2026

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Shri Mukesh Shingari, Amritsar vs. Deputy Commissioner of Income Tax, Amritsar

In the result, the revenue’s appeal ITA No

ITA 776/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Bandekar Brothers Private Limited, Vasco-Da-Gama, Goa vs. Assistant Commissioner of Income Tax, Panaji, Goa

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 38/PAN/2025[2013-14]Status: DisposedITAT Panaji11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2013-14 Bandekar Brothers Pvt. Ltd. Post Box No. 11, Suvarna Bandekar Bldg., Swatantra Path, Vasco-Da-Gama Goa-403802 Pan: Aaacb5502B . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Pramod & Mr Shriniwas Deshpande [‘Ld. Ar’] Revenue By: Mr M Satish & Mr Renga Rajan [‘Ld. Dr’] Date Of Conclusive Hearing : 12/01/2026 Date Of Pronouncement : 11/02/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income-

For Appellant: Mr Pramod & Mr Shriniwas Deshpande [‘Ld. AR’]For Respondent: Mr M Satish & Mr Renga Rajan [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 2(14)Section 246ASection 250Section 253(1)Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Vikul Panchal, Ahmedabad vs. Income Tax Officer, Ahmedabad

In the result, the appeal (ITA No2138/Ahd/2025) filed by the assessee is allowed for statistical purposes

ITA 2340/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2013-14

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumarita No.2340/Ahd/2025 (Assessment Year : 2013-14)

For Appellant: Ms. Apporva Bhardwaj, ARFor Respondent: Shri Uday Kakne Kisanrao
Section 143(1)Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER

Vikul Panchal, Ahmedabad, Gujarat vs. ITO, Ward 3(2)(10), Ahmedabad, Gujarat

In the result, the appeal (ITA No2138/Ahd/2025) filed by the assessee is allowed for statistical purposes

ITA 2138/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2013-14

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumarita No.2340/Ahd/2025 (Assessment Year : 2013-14)

For Appellant: Ms. Apporva Bhardwaj, ARFor Respondent: Shri Uday Kakne Kisanrao
Section 143(1)Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER

Rohini Gautambhai Shah, Ahmedabad vs. The ITO, Ward - 1(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1946/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Ms. Kinjal Shah, CAFor Respondent: Ms. Ketaki Desai, Sr DR
Section 143(1)Section 154Section 250Section 91

assessment proceedings.” 3. Briefly stated, the facts of the case are that the return of income filed by the assessee was processed under section 143(1) of the Act on 28.03.2021, wherein a short allowance of deduction of Rs.45,148/- under Chapter VIA of the Act was made and credit

Vasant Popatlal Patel, Sindhudurg vs. Income Tax Officer Ward, Kudal

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2675/PUN/2025[2019-20]Status: DisposedITAT Pune11 Feb 2026AY 2019-20

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2675 & 2674/Pun/2025 Assessment Year : 2019-20 Vasant Popatlal Patel, Vs. Income Tax Officer, Patel Hardware, Ward Kudal. Vaibhavwadi, Sindhudurg – 416810 Income Tax Officer, Maharashtra Sindhudurg Pan : Azdpp1903D Appellant Respondent

For Appellant: NoneFor Respondent: Shri Vishwajit Shinde
Section 133ASection 143(1)Section 250Section 271ASection 69Section 80T

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.2675