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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)

Kamboj Trading Company, Guruharsahai vs. Deputy Commissioner of Income Tax Central Circle-3, Ludhiana

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

ITA 622/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: None (Written Submission)For Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 127Section 133ASection 142(1)Section 143(1)Section 143(2)Section 250Section 253Section 272A(1)(d)

28/07/2018 declaring income of Rs. 16,42,810/-. The return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961. 4. A survey under section 133A (1) of the Income Tax Act, 1961 was conducted on 15/11/2017 at the business premises of the assessee

Chawla Saree Depot, Nagpur vs. Dy. Commissioner of Income Tax, CPC, Bangalore

Appeal is allowed in above terms

ITA 124/NAG/2020[2018-19]Status: DisposedITAT Nagpur03 May 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(1)Section 143(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGOUR [THROUGH VIRTUAL HEARING AT ITAT : PUNE] BEFORE SHRI SATBEER SINGH

Gillanders Arbuthnot and Co. Ltd, 2009-10 vs. ACIT, Cir-4(1), Kol, Kolkata

The appeal of the assessee is allowed

ITA 495/KOL/2023[2014-15]Status: DisposedITAT Kolkata03 May 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 115JSection 133(6)Section 143(3)Section 147Section 148

ITA Nos.493, 494 & 495/KOL/2023 Assessment Years: 2009-10, 2013-14 & 2014-2015 Gillanders Arbuthnot And Co. Limited IN THE INCOME

Gillanders Arbuthnot and Co. Ltd, 2009-10 vs. ACIT, Cir-4(1), Kol, Kolkata

The appeal of the assessee is allowed

ITA 494/KOL/2023[2013-14]Status: DisposedITAT Kolkata03 May 2024AY 2013-14

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 115JSection 133(6)Section 143(3)Section 147Section 148

ITA Nos.493, 494 & 495/KOL/2023 Assessment Years: 2009-10, 2013-14 & 2014-2015 Gillanders Arbuthnot And Co. Limited IN THE INCOME

Gillanders Arbuthnot and Co. Ltd, 2009-10 vs. ACIT, Cir-4(1), Kol, Kolkata

The appeal of the assessee is allowed

ITA 493/KOL/2023[2009-10]Status: DisposedITAT Kolkata03 May 2024AY 2009-10

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 115JSection 133(6)Section 143(3)Section 147Section 148

ITA Nos.493, 494 & 495/KOL/2023 Assessment Years: 2009-10, 2013-14 & 2014-2015 Gillanders Arbuthnot And Co. Limited IN THE INCOME

M D Diesel Spares, Howrah vs. ITO, Ward-47, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1430/KOL/2023[2012-2013]Status: DisposedITAT Kolkata03 May 2024AY 2012-2013

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.1430/Kol/2023 Assessment Year: 2012-13 M D Diesel Spares………..………………………… ........................……Appellant 7/12, Kings Road, Howrah-711101. [Pan: Aakfm7649F] Vs. Ito, Ward-47(2), Kolkata..................…................…........……...…..…..Respondent Appearances By: Shri A. K. Tibrewal & Saurabh Gupta, Ar, Appeared On Behalf Of The Appellant. Shri Prabir Gupta Choudhury, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 26, 2024 Date Of Pronouncing The Order : May 03, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.10.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Addition Of Rs.18,85,520/- Made By The Assessing Officer U/S 69C Of The Act On Account Of Bogus Purchases. 3. The Brief Facts Of The Case Are That The Assessee Firm Is Involved In The Business Of Spare Parts Of The Machinery. The Assessee Firm For The Year Under Consideration Filed Its Return Of Income Declaring A Total Income Of Rs.45,150/-. The Said Return Was Processed U/S 143(1) Of The

Section 143(1)Section 147Section 250Section 271(1)(c)Section 69C

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri

Event Developers Pvt. Ltd., Kolkata vs. I.T.O., Ward - 5(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 574/KOL/2022[2010-2011]Status: DisposedITAT Kolkata03 May 2024AY 2010-2011

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

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

Ramkripal Dwivedi, Indore vs. ADIT, CPC, Bengaluru, Bangaluru

Appeal is dismissed

ITA 294/IND/2023[2021-22]Status: HeardITAT Indore03 May 2024AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2021-22 Ramkripal Dwivedi, Adit, 822, Vijay Nagar Cpc, बनाम/ New Gori Nagar, Bangalore Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aekpd4306G Assessee By Shri N.D. Patwa, Adv. & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2024 Date Of Pronouncement 03.05.2024

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

which the provisions of sub-clause (x) of clause (24) of section 2 applies” Further, the impugned disallowance is very much covered in section 143(1)(a)(iv) which empowers the AO to make adjustment for disallowance of Page 2 of 3 Shri Ramkripal Dwivedi, Indore. ITA No. 294/Ind/2023-

Babulal Siremal Bhansali HUF, Girgaon vs. Income Tax Officer 19(1)(2), Matru Mandir

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

ITA 4173/MUM/2023[2010-11]Status: DisposedITAT Mumbai03 May 2024AY 2010-11

Bench: Shri B.R. Baskaranassessment Year 2010-11 Babulal Siremal Bhansali Huf, 177/F, 3Rd Floor, Room No.116, Old Amrutwadi, Girgaon S.O, Mumbai 400 004 Pan: Aachb-6154-Q - Appellant

For Appellant: Mr. Kaushik MakwanaFor Respondent: Shri Suni Mathews, Sr.DR
Section 143(1)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year 2010-11

Mr Homi R. Cooper, Mumbai Suburban vs. Assistant Commissioner on Income Tax, Circle 19(2), Mumbai

In the result, the appeal by the assessee for the assessment year 2016-

ITA 3929/MUM/2023[2016-2017]Status: DisposedITAT Mumbai03 May 2024AY 2016-2017

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Satish ModyFor Respondent: Shri P. D. Chougule
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL

Mr Homi R. Cooper, Mumbai vs. Assistant Commissioner of Income Tax Circle, 19(2), Mumbai

In the result, the appeal by the assessee for the assessment year 2016-

ITA 3928/MUM/2023[2014-2015]Status: DisposedITAT Mumbai03 May 2024AY 2014-2015

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Satish ModyFor Respondent: Shri P. D. Chougule
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274Section 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL

Income Tax Officer, Mumbai vs. Nariman Bhavan Premises Co Op Society Ltd, Mumbai

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

ITA 3658/MUM/2023[2020-21]Status: DisposedITAT Mumbai03 May 2024AY 2020-21

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

Section 194ASection 194A(3)(v)Section 80Section 80PSection 80P(2)(d)Section 80P(4)

IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT

Income Tax Officer, Mumbai vs. Svadeshi Enterprise(Hubli), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2785/MUM/2023[2014-15]Status: HeardITAT Mumbai03 May 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleincome Tax Officer V. Svadeshi Enterprise(Hubli) R.N. 234, 2Nd Floor 12/A Yusuf Building Kautilya Bhawan, Bkc Veer Nariman Road, Fort Mumbai, Maharashtra- 400051 Mumbai-400023 Pan: Aapfs0181B (Appellant) (Respondent) Assessee Represented By : Shri Vijay Mehta Shri Veerbhandra Mahajan Department Represented By :

Section 143(1)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND

Profic Organic Limited, New Delhi vs. ITO Ward 20(1), New Delhi

In the result, the present appeal is allowed for statistical purpose

ITA 569/DEL/2024[2022-23]Status: DisposedITAT Delhi03 May 2024AY 2022-23

Bench: Sh. Shamim Yahya & Ms. Madhumita Roy

Section 143Section 143(1)Section 43B

Additional / JCIT (A)-8, Mumbai arising out of the order dated 10.02.2023 passed by the AO, CPC, Bengaluru under Section 143(1) of the IT Act, 1961(hereinafter referred to as “the Act”) for Assessment Year 2022-23. 2. The crux of the matter is this that the assessee challenged ... preceding previous year but allowable during the previous year. Such adjustment is reflected at serial Number 34 of the intimation order under Section 143 (1) of the Act. Further that upon perusal of the return of income filed by the appellant it was found that at Serial number

Radisson Hotels International Incorporated, Usa vs. ACIT Circle 3(1)(1) Intl. Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2382/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Ms. Deepika PasrichaFor Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234ASection 234BSection 244ASection 270ASection 9(1)(vii)

determined at Rs. 14,20,512/- on which TDS amount of Rs. 5,90,932/- was withheld in the Intimation order under section 143(1) dated 28.03.2021 for AY 2020-21. The interest and TDS thereof did not reflect in Form 26AS of the assessee, accordingly the assessee could

Pawan Kumar Gupta, New Delhi vs. ITO, Ward- 34(4), New Delhi

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

ITA 789/DEL/2018[2013-14]Status: DisposedITAT Delhi03 May 2024AY 2013-14

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

Section 136Section 143(1)Section 143(2)

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

Pawan Kumar Gupta, New Delhi vs. ITO, Ward- 34(4), New Delhi

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

ITA 788/DEL/2018[2014-15]Status: DisposedITAT Delhi03 May 2024AY 2014-15

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

Section 136Section 143(1)Section 143(2)

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

Addl. CIT, Special Range- 7, New Delhi vs. Quippo Oil and Gas Infrastructure Ltd., New Delhi

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

ITA 4885/DEL/2018[2014-15]Status: DisposedITAT Delhi03 May 2024AY 2014-15

Bench: the Ld. CIT(A) and before Ld. CIT(A) the assessee has made a detailed submissions and submitted that the issues under consideration relating to depreciation on oil rigs and computers. The issue of capitalization of repairs and maintenance are covered issue in favour of the assessee by the earlier decision of First Appellate Authority. The Ld. CIT(A) has allowed the grounds raised by the assessee by following the appellate order in assesse’s own case.

Section 143(1)Section 143(2)Section 32

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

Deepan Mangi, Sirhind vs. Pr. CIT, Patiala

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

ITA 409/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh02 May 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 409/Chd/2022 "नधा"रण वष" / Assessment Year : 2017-18 Deepan Mangi, Vs. Pr. Commissioner Of बनाम Income Tax, H.No. 3051, Mangi Niwas, Patiala Dera Baba Mangal Nath Street, Sirhind 140406 "थायी लेखा सं./Pan No: Ajypm5231A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 23.04.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.05.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.: The Appeal In This Case Has Been Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Patiala (Herein Referred To As ‘Pcit’ ) Dated 27.03.2022. 2. The Assessee In This Appeal Has Taken Following Grounds Of Appeal:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 142(1)Section 143Section 143(1)Section 263

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH

Miss Snehi Siddharth Patel Family Trust, Market Yard Sangli vs. ITO 1(2) Pune, Aakar Bhavan Sangli

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

ITA 525/PUN/2024[2021-22]Status: DisposedITAT Pune02 May 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Manoj Tripathi
Section 143(1)Section 154Section 161(1)Section 164

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY