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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)

Stars Multipurpose Co-Operative Society Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 13/HYD/2024[2018-19]Status: DisposedITAT Hyderabad30 Apr 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं/Ita No. 13/Hyd/2024 (नििाारण वर्ा/Assessment Year: 2018-19) Stars Multipurpose Vs. Deputy Commissioner Co-Operative Society Of Income Tax, Limited, Circle-5(1), Hyderabad Hyderabad [Pan No. Aakas6153R] अपीलार्थी/Appellant प्रत् यर्थी/Respondent नििााररती द्वारा/Assessee By: Shri P. Murali Mohan Rao, Ar राजस् व द्वारा/Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 29/04/2024 घोर्णा की तारीख/Pronouncement On: 30/04/2024 आदेश / Order Per Madhusudan Sawdia, A.M: The Captioned Appeal Filed By The Assessee Is Directed Against The Order Dated 23/11/2023 Passed By The Learned Addl/Jcit(A)-4, Mumbai, (“Ld. First Appellate Authority”), Relating To The Assessment Year (Ay) 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is A Co- Operative Society, Filed Its Return Of Income For The Year Under Consideration On 29/10/2018 Admitting ‘Nil’ Income. The Cpc Bengaluru (“Cpc”) In The Intimation U/S 143(1) Of The Income Tax Act,1961(“ The Act”), Dated 22/10/2019 Disallowed The Provident Fund Payment & Esi Fund Payment Of Rs. 14,56,847/- On The Reason That The Said Payments Are Not Allowable U/S. 36(1)(Va) Of The Act & Determined The Total Income Of The Assessee At Rs. 14,56,847/- & Finally Raised A Demand Of Rs.5,59,053/-.

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 36(1)(v)Section 36(1)(va)Section 72(2)

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR

Krishna Hari Gaddam, Hyderabad vs. ITO., Ward-12(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 668/HYD/2023[2020-21]Status: DisposedITAT Hyderabad30 Apr 2024AY 2020-21

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं/Ita No.668/Hyd/2023 (नििाारण वर्ा/Assessment Year: 2020-21) Krishna Hari Gaddam, Vs. Income Tax Officer, Hyderabad Ward-12(1), [Pan No. Adepg7798Q] Hyderabad अपीलार्थी/Appellant प्रत् यर्थी/Respondent नििााररती द्वारा/Assessee By: Shri H. Srinivasulu, Ar राजस् व द्वारा/Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 29/04/2024 घोर्णा की तारीख/Pronouncement On: 30/04/2024 आदेश / Order Per Madhusudan Sawdia, A.M: The Captioned Appeal Filed By The Assessee Is Directed Against The Order Dated 02/11/2023 Passed By The Addl/Jcit(A)-5, Chennai, (“Ld. Cit(A)”) Relating To The Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Assessee Was A Salaried Employee Of Karvy Stock Broking Limited. For The Year Under Consideration, The Assessee Fled His Return Of Income, Declaring A Total Income Of Rs. 86,10,680/- & Paid Total Income Tax Of Rs. 27,37,674/-, Consisting Of Tax Deducted At Source (“Tds”) Of Rs. 15,11,384/- & Self Assessment Tax Of Rs.12,26,290/-. The Cpc Bengluru (“Cpc”) In The Intimation U/S 143(1) Of The Income Tax Act, 1961 (“The Act”), Dt. 08/05/2021 Did Not Give Credit Of Rs. 13,50,000/- Out Of Total Tds Of Rs. 14,75,000/- Deducted By M/S. Karvy Stock Broking Limited U/S. 192 Of The Act, Contending That Form 26As Does Contains The Details Of Tds Of Rs. 13,50,000/- & Finally Raised A Demand Of Rs.14,17,500/-.

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 192

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR

Heera Retail (Hyderabad) Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax Circle-2(2), Hyderabad

In the result, all the appeals filed by the respective assessees are allowed for statistical purposes

ITA 413/HYD/2023[2017-18]Status: DisposedITAT Hyderabad30 Apr 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarappeal In No. Assessee Respondent A.Y 353/Hyd/2023 Heera Gold Exim Ltd Dy.Cit, Circle 2(2) 2015-16 Kukatpally, Hyderabad Hyderabad Pan:Aacch5458A 354/Hyd/2023 -Do- -Do- 2016-17 355/Hyd/2023 -Do- -Do- 2017-18 411/Hyd/2023 Heera Retail -Do- 2015-16 (Hyderabad) Private Ltd, Hyderabad Pan:Aacch5740D 412/Hyd/2023 -Do- -Do- 2016-17 413/Hyd/2023 -Do- -Do- 2017-18 िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri Sesha Srinivas,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/Order Per Bench: The Above Batch Of Six Appeals (Ita Nos.353 To 355/Hyd/2023 Filed By Heera Gold Exim Ltd & Ita Nos.411 To 413/Hyd/2023 Filed By Heera Retail (Hyderabad) Pvt Ltd) Are Directed Against The Separate Orders Dated 27.04.2023 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2015-16 To 2017-18 Respectively. Since Identical Grounds Have Been Taken In All These Appeals, Therefore, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mohd.Afzal, AdvocateFor Respondent: : Shri Sesha Srinivas,CIT(DR)
Section 131Section 133ASection 143(1)Section 143(2)Section 148

ITA Nos 353 to 355 and 411 to 413 of 2023 HEERA GOLD EXIM LTD आयकर अपील"य अ"धकरण

Heera Retail (Hyderabad) Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax Circle-2(2), Hyderabad

In the result, all the appeals filed by the respective assessees are allowed for statistical purposes

ITA 412/HYD/2023[2016-17]Status: DisposedITAT Hyderabad30 Apr 2024AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarappeal In No. Assessee Respondent A.Y 353/Hyd/2023 Heera Gold Exim Ltd Dy.Cit, Circle 2(2) 2015-16 Kukatpally, Hyderabad Hyderabad Pan:Aacch5458A 354/Hyd/2023 -Do- -Do- 2016-17 355/Hyd/2023 -Do- -Do- 2017-18 411/Hyd/2023 Heera Retail -Do- 2015-16 (Hyderabad) Private Ltd, Hyderabad Pan:Aacch5740D 412/Hyd/2023 -Do- -Do- 2016-17 413/Hyd/2023 -Do- -Do- 2017-18 िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri Sesha Srinivas,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/Order Per Bench: The Above Batch Of Six Appeals (Ita Nos.353 To 355/Hyd/2023 Filed By Heera Gold Exim Ltd & Ita Nos.411 To 413/Hyd/2023 Filed By Heera Retail (Hyderabad) Pvt Ltd) Are Directed Against The Separate Orders Dated 27.04.2023 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2015-16 To 2017-18 Respectively. Since Identical Grounds Have Been Taken In All These Appeals, Therefore, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mohd.Afzal, AdvocateFor Respondent: : Shri Sesha Srinivas,CIT(DR)
Section 131Section 133ASection 143(1)Section 143(2)Section 148

ITA Nos 353 to 355 and 411 to 413 of 2023 HEERA GOLD EXIM LTD आयकर अपील"य अ"धकरण

Heera Retail (Hyderabad) Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax Circle-2(2), Hyderabad

In the result, all the appeals filed by the respective assessees are allowed for statistical purposes

ITA 411/HYD/2023[2015-16]Status: DisposedITAT Hyderabad30 Apr 2024AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarappeal In No. Assessee Respondent A.Y 353/Hyd/2023 Heera Gold Exim Ltd Dy.Cit, Circle 2(2) 2015-16 Kukatpally, Hyderabad Hyderabad Pan:Aacch5458A 354/Hyd/2023 -Do- -Do- 2016-17 355/Hyd/2023 -Do- -Do- 2017-18 411/Hyd/2023 Heera Retail -Do- 2015-16 (Hyderabad) Private Ltd, Hyderabad Pan:Aacch5740D 412/Hyd/2023 -Do- -Do- 2016-17 413/Hyd/2023 -Do- -Do- 2017-18 िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri Sesha Srinivas,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/Order Per Bench: The Above Batch Of Six Appeals (Ita Nos.353 To 355/Hyd/2023 Filed By Heera Gold Exim Ltd & Ita Nos.411 To 413/Hyd/2023 Filed By Heera Retail (Hyderabad) Pvt Ltd) Are Directed Against The Separate Orders Dated 27.04.2023 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2015-16 To 2017-18 Respectively. Since Identical Grounds Have Been Taken In All These Appeals, Therefore, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mohd.Afzal, AdvocateFor Respondent: : Shri Sesha Srinivas,CIT(DR)
Section 131Section 133ASection 143(1)Section 143(2)Section 148

ITA Nos 353 to 355 and 411 to 413 of 2023 HEERA GOLD EXIM LTD आयकर अपील"य अ"धकरण

Heera Gold Exim Limited, Hyderabad vs. DCIT., Circle 2(2), Hyderabad

In the result, all the appeals filed by the respective assessees are allowed for statistical purposes

ITA 355/HYD/2023[2017-18]Status: DisposedITAT Hyderabad30 Apr 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarappeal In No. Assessee Respondent A.Y 353/Hyd/2023 Heera Gold Exim Ltd Dy.Cit, Circle 2(2) 2015-16 Kukatpally, Hyderabad Hyderabad Pan:Aacch5458A 354/Hyd/2023 -Do- -Do- 2016-17 355/Hyd/2023 -Do- -Do- 2017-18 411/Hyd/2023 Heera Retail -Do- 2015-16 (Hyderabad) Private Ltd, Hyderabad Pan:Aacch5740D 412/Hyd/2023 -Do- -Do- 2016-17 413/Hyd/2023 -Do- -Do- 2017-18 िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri Sesha Srinivas,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/Order Per Bench: The Above Batch Of Six Appeals (Ita Nos.353 To 355/Hyd/2023 Filed By Heera Gold Exim Ltd & Ita Nos.411 To 413/Hyd/2023 Filed By Heera Retail (Hyderabad) Pvt Ltd) Are Directed Against The Separate Orders Dated 27.04.2023 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2015-16 To 2017-18 Respectively. Since Identical Grounds Have Been Taken In All These Appeals, Therefore, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mohd.Afzal, AdvocateFor Respondent: : Shri Sesha Srinivas,CIT(DR)
Section 131Section 133ASection 143(1)Section 143(2)Section 148

ITA Nos 353 to 355 and 411 to 413 of 2023 HEERA GOLD EXIM LTD आयकर अपील"य अ"धकरण

Heera Gold Exim Limited, Hyderabad vs. DCIT., Circle-2(2), Hyderabad

In the result, all the appeals filed by the respective assessees are allowed for statistical purposes

ITA 354/HYD/2023[2016-17]Status: DisposedITAT Hyderabad30 Apr 2024AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarappeal In No. Assessee Respondent A.Y 353/Hyd/2023 Heera Gold Exim Ltd Dy.Cit, Circle 2(2) 2015-16 Kukatpally, Hyderabad Hyderabad Pan:Aacch5458A 354/Hyd/2023 -Do- -Do- 2016-17 355/Hyd/2023 -Do- -Do- 2017-18 411/Hyd/2023 Heera Retail -Do- 2015-16 (Hyderabad) Private Ltd, Hyderabad Pan:Aacch5740D 412/Hyd/2023 -Do- -Do- 2016-17 413/Hyd/2023 -Do- -Do- 2017-18 िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri Sesha Srinivas,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/Order Per Bench: The Above Batch Of Six Appeals (Ita Nos.353 To 355/Hyd/2023 Filed By Heera Gold Exim Ltd & Ita Nos.411 To 413/Hyd/2023 Filed By Heera Retail (Hyderabad) Pvt Ltd) Are Directed Against The Separate Orders Dated 27.04.2023 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2015-16 To 2017-18 Respectively. Since Identical Grounds Have Been Taken In All These Appeals, Therefore, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mohd.Afzal, AdvocateFor Respondent: : Shri Sesha Srinivas,CIT(DR)
Section 131Section 133ASection 143(1)Section 143(2)Section 148

ITA Nos 353 to 355 and 411 to 413 of 2023 HEERA GOLD EXIM LTD आयकर अपील"य अ"धकरण

Heera Gold Exim Limited, Kukatpally vs. DCIT., Circle 2(2), Hyderabad

In the result, all the appeals filed by the respective assessees are allowed for statistical purposes

ITA 353/HYD/2023[2015-16]Status: DisposedITAT Hyderabad30 Apr 2024AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarappeal In No. Assessee Respondent A.Y 353/Hyd/2023 Heera Gold Exim Ltd Dy.Cit, Circle 2(2) 2015-16 Kukatpally, Hyderabad Hyderabad Pan:Aacch5458A 354/Hyd/2023 -Do- -Do- 2016-17 355/Hyd/2023 -Do- -Do- 2017-18 411/Hyd/2023 Heera Retail -Do- 2015-16 (Hyderabad) Private Ltd, Hyderabad Pan:Aacch5740D 412/Hyd/2023 -Do- -Do- 2016-17 413/Hyd/2023 -Do- -Do- 2017-18 िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri Sesha Srinivas,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 30/04/2024 आदेश/Order Per Bench: The Above Batch Of Six Appeals (Ita Nos.353 To 355/Hyd/2023 Filed By Heera Gold Exim Ltd & Ita Nos.411 To 413/Hyd/2023 Filed By Heera Retail (Hyderabad) Pvt Ltd) Are Directed Against The Separate Orders Dated 27.04.2023 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2015-16 To 2017-18 Respectively. Since Identical Grounds Have Been Taken In All These Appeals, Therefore, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Mohd.Afzal, AdvocateFor Respondent: : Shri Sesha Srinivas,CIT(DR)
Section 131Section 133ASection 143(1)Section 143(2)Section 148

ITA Nos 353 to 355 and 411 to 413 of 2023 HEERA GOLD EXIM LTD आयकर अपील"य अ"धकरण