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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)

Food Corporation of India Employees Co-Op. Credit Society Ltd., Nagpur vs. Additional Director of Income Tax, Banglore

Appeal is allowed in above terms

ITA 422/NAG/2022[2019-20]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-20

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y Marathe, Sr.DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

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

Bhagyashri Nagri Sahakari Pat Sanstha Maryadit, Chandrapur vs. Assistant Commissioner of Income Tax, Bangalore

Appeal is allowed in above terms

ITA 377/NAG/2022[2019-2020]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir Atal, C.AFor Respondent: Shri Abhay Y Marathe, Sr.DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

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

Sant Shankar Maharaj Ashram, Amravati vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal of the assessee is allowed for statistical purposes

ITA 334/NAG/2022[2017-2018]Status: DisposedITAT Nagpur22 Mar 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 334/Nag/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. Pan: Aahts0026K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 11Section 143(1)Section 246A(1)(a)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S

Kolaparthy Suvarna Lakshmi, Nellore vs. The Deputy Commissioner of Income Tax, Circle-1, Nellore

In the result, the appeal of the assessee is dismissed

ITA 595/HYD/2023[A.Y.2018-19]Status: DisposedITAT Hyderabad22 Mar 2024

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 Kolaparthy Suvarna Lakshmi, Vs. The Deputy Commissioner Of Income Tax, Nellore. Central Circle – 1, Nellore. Pan : Agupk4977A. (Appellant) (Respondent) Assessee By: Shri M.V. Prasad, C.A. Revenue By: Ms. Sheetal Sarin, Sr. Ar. Date Of Hearing: 19.03.2024 Date Of Pronouncement: 22.03.2024

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. Sheetal Sarin, Sr. AR
Section 115BSection 143(1)Section 143(3)Section 153CSection 69A

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA

Ces Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 474/HYD/2023[2020-21]Status: DisposedITAT Hyderabad22 Mar 2024AY 2020-21

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2020-21 Ces Limited, Vs. The Deputy Commissioner Of Income Tax, Hyderabad. Circle – 1(1), Hyderabad. Pan : Aadcs4564P. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. Sheetal Sarin, Sr. Ar. Date Of Hearing: 19.03.2024 Date Of Pronouncement: 22.03.2024

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Ms. Sheetal Sarin, Sr. AR
Section 139(1)Section 139(5)Section 154Section 37(1)Section 90

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA

Osi Systems Private Limited, Hyderabad vs. ACIT, Circle 5(1), Hyderabad

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

ITA 451/HYD/2023[2021-22]Status: DisposedITAT Hyderabad22 Mar 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri K. Narasimha Chary

For Appellant: Shri Ravi Bharadwaj, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 37(1)(va)

excess of tax liability under GST. 3. Assessee filed appeal before the learned CIT(A) and pleaded that on receipt on intimation under section 143(1) of the Act, the assessee raised objections, stating that the payments of PF and ESI have been made before the due date specified under ... account GST refund vide Ground No. 5. 5. With regard to Grounds No. 4, the learned AR submitted that the CPC under section 143(1) of the Act added Rs.12,89,797/- on account of employees’ contribution towards PF and Rs. 8,565/- on account of employees’ contribution towards

Cherukuri Veerraju Subbalakshmi Gardens, Rajahmundry vs. Income Tax Officer, Ward-2(1), Rajahmundry

In the result, appeal of the assessee is dismissed

ITA 51/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam22 Mar 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.51/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Cherukuri Veerraju Subbalakshmi Vs. Income Tax Officer Gardens Ward-2(1) Survey No.S-397 Rajahmundry Jawaharlal Nehru Road Rajahmundry [Pan : Aaffc5344L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Smt.A.Aruna, ARFor Respondent: Dr.Aparna Villuri, DR
Section 143(1)

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी

Mahesh Gurram, Visakhapatnam vs. ITO, Ward-2(1), Visakhapatnam

In the result, appeal of the assessee is dismissed in-limine

ITA 40/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam22 Mar 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.40/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Mahesh Gurram Vs. Income Tax Officer 39-33-100/2, Plot No.401 Ward-2(1) Opp.East Park Visakhapatnam Visakhapatnam [Pan : Ajvpg1828N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Mahesh Gurram, AssesseeFor Respondent: Dr.Aparna Villuri, DR
Section 143(1)Section 143(3)Section 69

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य

Income Tax Officer, Exemptions, Ward-1, Mangalore vs. Shri Mahalineshwara Temple, Puttur

In the result, the appeal by the revenue is dismissed

ITA 76/BANG/2024[2021-22]Status: DisposedITAT Bangalore22 Mar 2024AY 2021-22

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri Sandeep Kumar, H.S., Addl. CIT(DR)(ITAT), BengaluruFor Respondent: None
Section 11Section 12ASection 143(1)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD

M/S. Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 1041/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

For Appellant: Shri Rajagopal, CAFor Respondent: Dr. Nischal, Addl. CIT (DR)
Section 143(1)Section 154Section 234BSection 250Section 30Section 32Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL

Schindler China Elevator Company Limited, Mumbai vs. The Assistant Commissioner of Income-Tax, Int Tax Circle 4(2)(1), Mumbai

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

ITA 3355/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Mar 2024AY 2020-21

Bench: Shri Amit Shukla & Shri Amarjit Singh, Schindler China Elevator Vs. The Assistant Company Limited Commissioner Of Income C/O Bansi S. Mehta & Co., Tax, Int. Tax, Circle Merchant Chamber, 3Rd 4(2)(1), Room No. 1708, Floor, 41, New Marin 17Th Floor, Air India Lines, Mumbai – 400020 Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aascs8166L Appellant .. Respondent

For Appellant: Yogesh TharFor Respondent: Anil Sant
Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

P a g e | 1 Schindler China Elevator Company Ltd. Vs. The ACIT, IT, Circle 4(2)(1) IN THE

Ajay Shankarlal Bankda, Mumbai vs. DCIT, Circle 16(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2484/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Mar 2024AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2484/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Ajay Shankarlal Bankda बिधम/ Dcit, Circle-16(2) B Wing 4301, Db Woods, Aayakar Bhavan, Vs. Gokuldham, Goregaon East, Maharshi Karve Marg Mumbai-400063. Road, New Marine Lines, Churchagate, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Adhpb2851J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Anuj Kisnadwala Revenue By: Shri Anil Sant (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 08/03/2024 घोषणा की तारीख /Date Of Pronouncement: 22/03/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 21.06.2023 For The Assessment Year 2014-15. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.88,06,950/- Made By The Ao U/S 68 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Anil Sant (Sr. DR)
Section 10(38)Section 131Section 143(1)Section 147Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM

Pandit Nathu Ram Gaur Charitable Trust, Khondli Krishna Nagar vs. ITO, Ward Exemption, 2(4), Civic Centre

Appeal of the assessee is allowed for statistical purposes

ITA 91/DEL/2024[2019-20]Status: DisposedITAT Delhi22 Mar 2024AY 2019-20

Bench: Shri Kul Bharatassessment Year: 2019-20

Section 11Section 12ASection 143(1)

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year

Royal Drinks Ptv. Ltd., Nagpur vs. Income Tax Officer, Ward 4(3), Nagpur

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

ITA 371/NAG/2022[2017-18]Status: DisposedITAT Nagpur21 Mar 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 371/Pun/2022 निर्धारण वषा / Assessment Year : 2017-18 Royal Drinks Pvt. Ltd. 254, Small Factory Area, Wardhaman Nagar, Nagpur-440008 Pan: Aaacr9486J . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Rajesh Loya [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 143(3)Section 246A(1)(a)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S

Mohammed Badsha Laskar, Secunderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

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

ITA 89/HYD/2024[2021-22]Status: DisposedITAT Hyderabad21 Mar 2024AY 2021-22

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.89/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Mohd.Badsha Laskar Vs. Asstt. C. I. T. Secunderabad Central Circle 3(1) Pan: Acqpl8311F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 14/03/2024 घोषणा की तारीख/Pronouncement: 21/03/2024 आदेश/Order

For Appellant: Shri M.V. Prasad, CAFor Respondent: : Shri Shakeer Ahmed, Sr.DR
Section 132ASection 133ASection 142(1)Section 143(1)Section 143(2)Section 69A

ITA No 89 of 2024 Mohd Badsha Laskar आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE

Chandolu Vijay Kumar, Guntur vs. Assistant Commissioner of Income Tax, Circle-1(1), Guntuir

In the result, appeal of the assessee is partly allowed

ITA 46/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam21 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 68

आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY

Hoina Homes of the Indian Nation, Vizainagaram vs. Income Tax Officer(Exemption Ward), Visakhapatnam

In the result, appeal of the assessee is allowed for statistical purpose

ITA 313/VIZ/2023[2021-22]Status: DisposedITAT Visakhapatnam21 Mar 2024AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.313/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2021-22) Hoina Homes Of The Indian Nation Vs. Income Tax Officer The Hoina Campus (Exemption Ward) Kotha Sunkarapalem Visakhapatnam Vizianagaram [Pan : Aaath3676B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 11Section 12ASection 143(1)Section 154

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी

Mohsin Enterprises Private Ltd, Visakhapatnam vs. Income Tax Officr, Ward-3(3), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 186/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam21 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 129Section 143(1)Section 143(2)Section 143(3)Section 57

आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन

A.Raghuram, Valsarawakkam vs. DCIT Central Circle-1(2), Chennai

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

ITA 373/CHNY/2023[2014-15]Status: DisposedITAT Chennai21 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.373/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 A. Raghuram, Vs. The Deputy Commissioner Of No. 20, 3/1A, West Kamakoti Nagar, Income Tax, Agastyar Street, Valasarawakkam, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aanpa2155P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.01.2024 घोषणा की तारीख /Date Of Pronouncement : 21.03.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai, Dated 08.03.2023 Relevant To The Assessment Year 2014-15. 2. Brief Facts Of The Case Are That A Search Under Section 132 Of The Income Tax Act, 1961 [“Act” In Short] Was Initiated & Conducted In This Assessee’S Case On 31.10.2013. The Assessee Filed The Return Of Income On 16.04.2015, Admitting Total Income Of ₹.2,03,67,310/-. The Case Was 2

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 132(4)Section 142(1)Section 143(1)Section 143(2)Section 143(3)

return of income on 16.04.2015, admitting total income of ₹.2,03,67,310/-. The case was 2 I.T.A. No.373/Chny/23 not processed under section 143(1) of the Act. The assessment proceedings were initiated by issuing notice under section 143(2) of the Act dated 15.07.2015. Notice under section 142(1

Assistant Commissioner of Income Tax, Madurai vs. Asaikani Nadar Kamaraj, Rajapalayam

In the result, the appeal filed by the Revenue as well as Cross

ITA 1197/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1197/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 & C.O. No. 54/Chny/2023 [In I.T.A. No. 1197/Chny/2023] The Assistant Commissioner Of Vs. Asaikani Nadar Kamaraj, Income Tax, 7/84, Pound Street, Chokkanathaputhur, Central Circle 2, Rajapalayam, Virudhunagar District, Madurai. Tamil Nadu 626 121. [Pan:Aaxpk1318E] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri R. Clement Ramesh Kumar, Cit Assessee By : Shri R. Venkataraman, C.A. सुनवाई की तारीख/ Date Of Hearing : 07.03.2024 घोषणा की तारीख /Date Of Pronouncement : 21.03.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue & The Cross Objection By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 31.08.2023 Relevant To The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2017-18 On 01.11.2017 Admitting A Total

For Appellant: Shri R. Venkataraman, C.AFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 144Section 145Section 68

admitting a total 2 I.T.A. No.1197/Chny/23 & C.O. No.54/Chny/23 income of ₹.2,09,39,180/- and the case was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short]. A survey under section 133A of the Act was conducted on 06.02.2018 in the group of case