“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)

ACIT, Income Tax vs. Kesar Terminals and Infrastructure Ltd, Mumbai

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

ITA 3001/MUM/2023[2018-19]Status: DisposedITAT Mumbai08 Mar 2024AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 143(1)Section 143(1)(a)Section 154

said amount from Net profit while computing the total income for the purpose of Income tx Act. 3. While processing the return under section 143(1) of the Act, the CPC did not allow exclusion, as it was not a deduction allowed under any of the provisions ... pertinent to note that the learned CIT(A) dismissed the appeal filed by the assessee against the intimation issued under section 143(1)(a) of the Act, since he had already granted relief against the very same addition in the appeal filed against the rectification order passed

M/S Singh Construction Co., Patiala vs. ACIT, Circle, Patial

In the result, the appeal of the assessee is dismissed

ITA 1120/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh07 Mar 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vipen Sethi, Advocate and Shri Shashi Bhushan Galav, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 133ASection 143(1)Section 143(3)Section 145(3)Section 263Section 68

Subsequently, the assessee filed its return of income declaring total income of Rs. 1,03,53,180/- on 30/09/2009 which was processed under section 143(1) and thereafter selected for scrutiny and thereafter order under section 143(3) was passed on 08/12/2011 wherein the AO invoked the provision of Section

Sou Jayee Mohite Sp Mandal, Satara vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal is dismissed

ITA 1378/PUN/2023[2020-21]Status: DisposedITAT Pune07 Mar 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1378/Pun/2023 Assessment Year : 2020-21 Sou Jayee Mohite Sp Mandal, Vs. Cit (Exemption), Rethare Bk,Tal Karad, Pune Dist. Satara – 415108 Maharashtra Pan : Aadts7345B Appellant Respondent

For Appellant: Shri Prasanna Joshi

Section 11(1)(d)Section 119(2)(b)Section 143(1)Section 253(1)

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

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]

Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER

Fastner Commodeal Private Limited, Siliguri vs. ADIT (CPC), Bengaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115BSection 139(1)Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant

The Nehru Memorial Education Society, Kanhangad vs. ITO Exemptions, Kannur

In the result, the assessee’s appeal is allowed

ITA 159/COCH/2023[2013-14]Status: DisposedITAT Cochin07 Mar 2024AY 2013-14

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 143(1)(a)Section 154Section 2

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Dr. S. Seethalakshmi, Judicial

Dr. Vijay Prakash Khichar, Sikar vs. Income Tax Officer W(4) Sikar, Sikar

In the result, the appeal of the assesseeisallowed for statistical purpose

ITA 52/JPR/2024[2017-18]Status: DisposedITAT Jaipur07 Mar 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vaishnavi Joshi (Adv.) &For Respondent: Shri Anup Singh (Addl.CIT)

Section 115BSection 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 234BSection 68

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Pincity Jewlhouse Pvt. Ltd., Jaipur vs. PCIT, CC, Jaipur

In the result, the appeal of the assessee is allowed

ITA 63/JPR/2021[2015-16]Status: DisposedITAT Jaipur07 Mar 2024AY 2015-16

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

For Appellant: Sh. Siddharth Ranka, Adv. &For Respondent: Sh. Ajey Malik, CIT

Section 10ASection 147Section 253(5)Section 263Section 5

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Uma Maheshwar Rao Vendavelli, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5 (3)(2), Bangalore

In the result, the appeal is allowed

ITA 34/BANG/2024[2020-21]Status: HeardITAT Bangalore07 Mar 2024AY 2020-21

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Monish Sawkar, AdvocateFor Respondent: Sri.Subramanian.S, Addl.CIT-DR

Section 139(1)Section 139(5)Section 143(1)Section 154Section 250Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, Vice-President & Shri Laxmi Prasad

The Mangalorean Garden Homes Co-Operative Housing Society Limited, Mumbai vs. ITO Ward 23 (3), Mumbai

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

ITA 3852/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Mar 2024AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh, The Mangalorean Garden Vs. Ito Ward 23(3) Homes Co-Operative Piramal Chamber Housing Society Limited, Mumbai - 110001 Rebello House, 132, Hill Road, Bandra (West), Mumbai – 400050 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaat3420G Appellant .. Respondent Appellant By : Subhash S. Shetty Respondent By : Manish Ajudiya Date Of Hearing 04.03.2024 Date Of Pronouncement 07.03.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 04.09.2023 For A.Y. 2018-19. The Assessee Has Raised The Following Grounds Before Us: “1. The Order Passed By The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Dismissing The Appeal Of The Appellant & Confirming The Order Of The Assessing Officer Is Illegal, Bad In Law, Contrary To The Express Provisions Of The Act & Therefore Unsustainable In Law & Facts. 2. The Learned Commissioner Of Income-Tax (Appeals) Committed A Gross Error Of Law & Fact In Confirming The Order Of The Assessing Officer Disallowing The Claim Of Deduction Of Rs.46,67,607/- Under Section 80P(2)(D) On The Ground That Appellant Has Failed To Submit Its Return Of Income Within The Stipulated Time Allowed Under Section 139(1) Of The Act. 3. The Learned Commissioner Of Income-Tax (Appeals) Committed A Gross Error Of Law & Fact In Not Appreciating The Fact That The Return Of Income

For Appellant: Subhash S. ShettyFor Respondent: Manish Ajudiya

Section 139(1)Section 143(3)Section 80P(2)(d)

P a g e | 1 The Mangalorean Garden Homes Coperative Housing Society Ltd. Vs. ITO, Ward 23(3) IN THE

Kunda Nanda Kirpekar, Mumbai vs. ITO Int Tax Ward 3(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3671/MUM/2023[2013-2014]Status: DisposedITAT Mumbai07 Mar 2024AY 2013-2014

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 143(1)Section 147Section 148Section 69C

1 Kunda Nanda Kirpekar IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI

Shri Vijay Suresh Dave, Mumbai vs. Dy. Commissioner of Income Tax, Panvel Circle, Panvel

In the result, appeal of the assessee is allowed

ITA 2842/MUM/2023[2012-13]Status: DisposedITAT Mumbai07 Mar 2024AY 2012-13

Bench: Shri. Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(1)Section 68

filed the return of income for A.Y. 2012-13 on 25/09/2012 declaring total income of Rs.15,27,319. The return was processed under section 143(1) under the Income-tax Act, 1961 (in short, "the Act"). The case was selected for scrutiny and the statutory notices were duly served

Isoe Printpack Industries Pvt Ltd, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 291/DEL/2021[2016-17]Status: DisposedITAT Delhi07 Mar 2024AY 2016-17

Bench: or during the hearing of these grounds.”

Section 132Section 139Section 143(1)Section 143(3)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR

Isoe Printpack Industries Pvt Ltd, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 290/DEL/2021[2015-16]Status: DisposedITAT Delhi07 Mar 2024AY 2015-16

Bench: SHRI M.BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 132Section 139Section 143(1)Section 143(3)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR

Isoe Printpack Industries Pvt Ltd, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 289/DEL/2021[2014-15]Status: DisposedITAT Delhi07 Mar 2024AY 2014-15

Bench: SHRI M.BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 132Section 139Section 143(1)Section 143(3)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR

Isoe Printpack Industries Pvt Ltd, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 285/DEL/2021[2013-14]Status: DisposedITAT Delhi07 Mar 2024AY 2013-14

Bench: or during the hearing of these grounds.”

Section 132Section 139Section 143(1)Section 143(3)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR

Vijay Pal, Gurgaon vs. ITO, Gurgaon

In the result, appeals of the assessee are partly allowed as

ITA 3033/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

I.T.A. Nos. 3033, 3031 & 3032/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI SHAMIM YAHYA

Hariom, Gurgaon vs. ITO, Gurgaon

In the result, appeals of the assessee are partly allowed as

ITA 3032/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Section 143(3)Section 147Section 234ASection 54B

I.T.A. Nos. 3033, 3031 & 3032/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI SHAMIM YAHYA

Raj Singh, Gurgaon vs. ITO, Gurgaon

In the result, appeals of the assessee are partly allowed as

ITA 3031/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Section 143(3)Section 147Section 234ASection 54B

I.T.A. Nos. 3033, 3031 & 3032/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI SHAMIM YAHYA

Rishit Pravinbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

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

ITA 1029/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad06 Mar 2024AY 2021-22

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(1)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar