“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)

Arathi Vinay Patil, Bangalore vs. Income Tax Officer, Ward-4(3)(4), Bengaluru

In the result, appeal of the assessee is allowed

ITA 604/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 115JSection 139(1)Section 143(1)Section 234ASection 44ASection 80Section 801ASection 80I

materials available on record. It is apparent from the Ld. NFAC order when the assessee has clearly pointed out the amendment in Section 143(1) made by Finance Act, 2021 which is not applicable for the present assessment year 2019-2020. However the same was not been considered ... 1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section 143(1) of the Act. On going through the statutory provisions, we observe that 80AC of the Act provides that no such deduction under section

Bright Builders & Developers, Mumbai vs. ITO-Ward 19(1)(2), Mumbai

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

ITA 359/MUM/2024[2015-16]Status: DisposedITAT Mumbai13 May 2024AY 2015-16

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: ----- None -----For Respondent: Shri Sunil Shinde, Sr. A.R

Section 143(1)

declaring total income at Rs. 5,37,610/-. The return filed by the Appellant was processed and accepted under the provisions of section 143(1) of the Act. Subsequently, the case was selected for scrutiny. 5.2 Notice of hearing was issued to the appellant

Bright Builders & Developers, Mumbai vs. Income Tax Officer-Ward19(1)(2), Mumbai

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

ITA 358/MUM/2024[2014-15]Status: DisposedITAT Mumbai13 May 2024AY 2014-15

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: ----- None -----For Respondent: Shri Sunil Shinde, Sr. A.R

Section 143(1)

Joyo Plastics, Mumbai vs. ACIT, Circle-24 (1)

In the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for statistical...

ITA 4405/MUM/2023[2019-20]Status: DisposedITAT Mumbai13 May 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2019-2020 Joyo Plastics, Acit Circle-24(1), 104, Jai Antariksh Co-Op Society, 601, 6Th Floor, Piramal Vs. Makwana Road, Marol Naka, Chamber, Lalbaug, Marol, Andheri (E), Mumbai-400012. Mumbai-400059. Pan No. Aaafj 0286 B Appellant Respondent Assessee By : Mr. Ajay R Sing/Akshay Pawar : Ms. Rajeshwari Menon, Sr. Dr Revenue By Date Of Hearing : 01/05/2024 : 13/05/2024 Date Of Pronouncement

For Appellant: Mr. Ajay R Sing/Akshay Pawar

Section 143(1)Section 143(1)(a)

thus the AO was not authorised to invoke section 37(1) of the Act, thus the AO was not authorised to invoke section 143(1)(a)(iv) of the Act. section 143(1)(a)(iv) of the Act. 4. On the contrary, the Ld. Departmental Representative (DR) he contrary ... Officer following the provisions of ted that the Assessing Officer following the provisions of ted that the Assessing Officer following the provisions of section 143(1) of the Act communicated the assessee for the section 143(1) of the Act communicated the assessee section 143(1) of the Act communicated

Kankaria Maninagar Nagrik Sahakari Bank Limited, Ahmedabad vs. The ADIT, CPC, Bangalore Present Juridiction the DCIT, Circle-2(1)(1), Ahmedabad

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

ITA 91/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad10 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad

Mukesh Sumermal Sanghvi, A Gr Goragandhi Palace Mumbai vs. ITO, Ward-4(1)(1), Ahmedabad

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

ITA 794/AHD/2023[2010-2011]Status: DisposedITAT Ahmedabad10 May 2024AY 2010-2011

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(1)Section 143(3)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar