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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)

Nabros Transport Pvt. Ltd., Ahmedabad vs. The Assistant Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad

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

ITA 559/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2016-17

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 234B

assessee filed return of income declaring total income at Rs.7,10,41.270/- on 12.10.2016. The return of income was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected under CASS and notice under Section 143(2) of the Act was issued on 04.07.2017 which

Jaiprakash Choudhary, Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 310/AHD/2022[2020-21]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2020-21

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

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the Intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since ... held as follows: “…..The list of disallowances possible u/s 143(1) can be seen from extract of relevant parts of the said section 143. [(1) Where a retum has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall

Jai Prakash Choudhary, Vadodara vs. The ADIT CPC, Bengluru

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 312/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2019-20

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

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the Intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since ... held as follows: “…..The list of disallowances possible u/s 143(1) can be seen from extract of relevant parts of the said section 143. [(1) Where a retum has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall

Jai Prakash Choudhary, Vadodara vs. The ADIT CPC, Bengluru

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 311/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

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

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the Intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since ... held as follows: “…..The list of disallowances possible u/s 143(1) can be seen from extract of relevant parts of the said section 143. [(1) Where a retum has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall

Neerus Ensembles Private Limited, Hyderabad vs. DCIT, Circle-16(1), Hyderabad

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

ITA 66/HYD/2023[2019-20]Status: DisposedITAT Hyderabad29 Feb 2024AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.66/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2019-20) Neerus Ensembles (P) Ltd Vs. Dy. C. I. T. Hyderabad Circle 16(1) Pan:Aaccn1554D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 28/02/2024 घोषणा की तारीख/Pronouncement: 29/02/2024 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 22/11/2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Retail In Garments & Other Accessories. Assessee Filed Its Return Of Income For The A.Y 2019- 20 On 21.10.2019 Declaring Total Income Of Rs.6,95,37,230/-. The Cpc Sent An Intimation U/S 143(1) Of The Act By Determining Total Income Of The Assessee At Rs.7,14,16,250/- Wherein Disallowance

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 143(1)Section 36(1)(va)Section 37

ITA No 66 of 2023 Neerus Ensembles P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX

Dy. Commissioner of Income Tax, Circle-1, Nellore vs. Gopisetty Satyanarayana, Nellore

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

ITA 652/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Feb 2024AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyनिर्धारण आ.अपी.सं अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. Appellant Respondent / Ita No. Gopisetty Deputy Commissioner Satyanarayana, Of Income Tax, 2010-11 441/Hyd/2019 Nellore Circle-1, [Pan: Aiipg4150B] Nellore Deputy Commissioner Gopisetty Of Income Tax, Satyanarayana, 652/Hyd/2019 2010-11 Circle-1, Nellore Nellore [Pan: Aiipg4150B] निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख/Date Of Hearing: 28/02/2024 घोर्णध की तधरीख/Pronouncement On: 29/02/2024 आदेश / Order Per K. Narasimha Chary, J.M: Aggrieved By The Order(S) Passed By The Learned Commissioner Of Income Tax (Appeals)-Tirupati (“Learned Cit(A)”), In The Case Sri G. Satyanarayana (“The Assessee”) For The Assessment Year 2010-11, Both Assessee & Revenue Preferred These Appeals. For The Sake Of Convenience, These Appeals Are Decided By This Common Order.

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 133ASection 143(1)Section 147Section 148Section 69

filed return of income for the assessment year 2010-11, declaring income of Rs. 19,38,120/- and the same was processed under section 143(1) of the Income Tax Act, 1961 (‘the Act’). Subsequently, pursuant to the survey under section 133A of the Act on 24/11/2011, proceedings under section

Gopisetty Satyanarayana, Nellore vs. Dy. Commissioner of Income Tax, Circle-1, Nellore

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

ITA 441/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Feb 2024AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyनिर्धारण आ.अपी.सं अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. Appellant Respondent / Ita No. Gopisetty Deputy Commissioner Satyanarayana, Of Income Tax, 2010-11 441/Hyd/2019 Nellore Circle-1, [Pan: Aiipg4150B] Nellore Deputy Commissioner Gopisetty Of Income Tax, Satyanarayana, 652/Hyd/2019 2010-11 Circle-1, Nellore Nellore [Pan: Aiipg4150B] निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख/Date Of Hearing: 28/02/2024 घोर्णध की तधरीख/Pronouncement On: 29/02/2024 आदेश / Order Per K. Narasimha Chary, J.M: Aggrieved By The Order(S) Passed By The Learned Commissioner Of Income Tax (Appeals)-Tirupati (“Learned Cit(A)”), In The Case Sri G. Satyanarayana (“The Assessee”) For The Assessment Year 2010-11, Both Assessee & Revenue Preferred These Appeals. For The Sake Of Convenience, These Appeals Are Decided By This Common Order.

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 133ASection 143(1)Section 147Section 148Section 69

filed return of income for the assessment year 2010-11, declaring income of Rs. 19,38,120/- and the same was processed under section 143(1) of the Income Tax Act, 1961 (‘the Act’). Subsequently, pursuant to the survey under section 133A of the Act on 24/11/2011, proceedings under section

Shreya Cancer Foundation, Visakhapatnam vs. The ITO, Ward-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 281/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.281/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Shreya Cancer Foundation Vs. Income Tax Officer 1-70-6, Mig-109, Mvp Colony Ward-1(1) Visakhapatnam Visakhapatnam [Pan : Aaots9921J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR
Section 11Section 12ASection 139(1)Section 143(1)Section 250

Tribunal by raising the following grounds of appeal : 1. The under the facts and circumstances of the case the order processed under section 143(1) of the IT Act and the consequential order passed under section 250 of the IT Act is not valid in the eyes

Kalli Narayana Appa Rao, W.G.Dist vs. Income Tax Officer, Ward-2, Eluru

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

ITA 197/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.197 /Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Kalli Narayana Appa Rao Vs. Income Tax Officer D.No.4-57-1, Bavi Veedhi, Ward-2 Poola, Bhimadole Mandal Eluru West Godavari [Pan : Alppk9004Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 143(1)Section 143(3)Section 271(1)(c)

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

Income Tax Office, Ward-2(3), Vijayawada vs. Harinadh Ananthaneni, Vijayawada

In the result, appeal filed by the Revenue is dismissed

ITA 168/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 168/Viz/2023 ("नधा"रण वष" / Assessment Year : 2017-18) Income Tax Officer, Vs. Sri Harinadh Ananthaneni, Ward-2(3), Vijayawada. Vijayawada. Pan: Ainpa 3860 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 28/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 168/Viz/2023) ("नधा"रण वष" / Assessment Year : 2017-18) Ananthaneni Harinadh, Vs. Income Tax Officer, Kolavenu Village, Ward-2(3), Krishna District. Vijayawada. Pan: Ainpa 3860 B (""यथ"/ Respondent) (Cross Objector) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 69A

आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल

Jajodia Finance Ltd., Kolkata vs. ITO, Ward-9(3), Kolkata.

In the result the appeal of the assessee is allowed

ITA 614/KOL/2023[2014-15]Status: DisposedITAT Kolkata29 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 143(1)Section 143(3)

facts in brief are that the assessee filed the return of income on 29.11.2014 declaring total income of ‘NIL’, which was processed under section 143(1) on 15.06.2015 and a refund of Rs.22,83,940/- was granted to the assessee. Thereafter the case of the assessee was selected for scrutiny

Kunjal Synergies Pvt. Ltd., Kolkata vs. DCIT, Circle - 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 802/KOL/2018[2011-12]Status: DisposedITAT Kolkata29 Feb 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 68

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

M/S Mahakavi Edasseri Smaraka Trust, Thrissur vs. The ITO Exemption Ward, Thrissur

In the result, the assessee’s appeal is allowed

ITA 59/COCH/2023[2018-19]Status: DisposedITAT Cochin29 Feb 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Dasmahakavi Edasseri Smaraka Trust Income Tax Officer (Exemptions) 0, Kumkumam, Kanattukara Thrissur Vs. Thrissur 680001 [Pan:Aadtm8374N] (Appellant) (Respondent)

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11(1)(a)Section 12ASection 139(1)Section 143(1)(a)Section 154

Commissioner of Income Tax (Appeals), Income Tax Department [CITA)], dismissing the assessee’s appeal contesting the rectification of the processing under section 143(1)(a) of the Income Tax Act, 1961 (the Act) of it’s return of income for Assessment Year (AY) 2018-19 vide order

Apurva Paresh Shah, Mumbai vs. ITO 32(1)(2), Mumbai

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

ITA 3725/MUM/2023[2014-2015]Status: DisposedITAT Mumbai29 Feb 2024AY 2014-2015

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Apurva Paresh Shah Ito 32 (1)(2) A 501, Nirmal Sagar, Mumbai Vs. Devidas Road, Borivali (W), Mumba-400 092 Pan/Gir No. Amtps 9910 Q (Assessee) : (Respondent) Assessee By : None : Shri Manoj Kumar Sinha Respondent By Date Of Hearing : 29.02.2024 : 29.02.2024 Date Of Pronouncement

For Appellant: None
Section 143(1)Section 143(2)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM

Avron Chemicals Pvt Ltd., Mumbai City vs. ITO-6(1)(4), Mumbai

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

ITA 3720/MUM/2023[2012-13]Status: DisposedITAT Mumbai29 Feb 2024AY 2012-13

Bench: Shri Om Prakash Kant, Am & Smt. Kavitha Rajagopal, Jm M/S. Avron Chemicals Pvt. Ltd. Income Tax Officer – 6(1)(4) 5Th Floor, Jash Chambers, Room No. 508, 5Th Floor, Vs. Sir P.M. Road, Fort, Aayakar Bhavan, M.K. Road, Mumbai – 400 001 Mumbai – 400 020 Pan/Gir No. Aahca5663R (Assessee) : (Respondent)

For Appellant: Mrs. VaishnaviFor Respondent: Shri Manoj Kumar Sinha
Section 143(1)Section 143(2)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND SMT. KAVITHA RAJAGOPAL, JM

Income Tax Officer-27(1)(1), Mumbai vs. Bharat Chandrakant Jasani, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2648/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Feb 2024AY 2011-12

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer-27(1)(1) V. Bharat Chandrakant Jasan R.No. 406, 4Th Floor, Tower No. 6 A 402, Sai Darshan, Garden Lane Vashi Railway Station Complex Sanghani Estate, Ghatkopar (E) Vashi, Navi Mumbai - 400703 Mumbai - 400086 Pan: Afcpj7029K (Appellant) (Respondent) Assessee Represented By : Shri Shashank Mehta Department Represented By Shri Ashok Kumar Ambastha

Section 133(6)Section 143(1)Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND

Income Tax Officer- 42(1)(1), Mumbai vs. Bhavik Jayant Gandhi, Kandivali(W), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2639/MUM/2023[2010-11]Status: DisposedITAT Mumbai29 Feb 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble

Section 133(6)Section 143(1)Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND

ACIT -14 (1) (2), Mumbai vs. M/S. Wyeth Pharmaceuticals India P. Ltd, Mumbai

In the result, the Appeals and Cross Objections filed by the Revenue Department and the Assessee are allowed in part and full respectively for the statistical purposes

ITA 1644/MUM/2021[2011-12]Status: DisposedITAT Mumbai29 Feb 2024AY 2011-12

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm & Acit, Circle- 14(1)(2) M/S. Wyeth Pharmaceuticals Room No. 455, 4Th Floor, India Pvt. Ltd. Aayakar Bhavan, M.K. 1802/ 1901, G-Block, Road, Mumbai- 400020 Vs Capital Plot No. C-70, Bandra- Kurla Complex, Bandra-East, Mumbai- 400051

For Appellant: Shri. Vishal Kalra, Ld. AdvFor Respondent: Shri. Prakash Kishinchandani
Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM & ACIT

Addl.CIT, Special Range-18, New Delhi vs. Jagananth Hemchand Jain, New Delhi

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

tangible material to form belief that income chargeable to tax has escaped assessment. The assessment in the instant case was earlier concluded under Section 143(1) of the Act and there was no occasion for the Assessing Officer to look into such facts. The case of the assessee is squarely

Addl.CIT, Special Range-18, New Delhi vs. Jagananth Hemchand Jain, New Delhi

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

tangible material to form belief that income chargeable to tax has escaped assessment. The assessment in the instant case was earlier concluded under Section 143(1) of the Act and there was no occasion for the Assessing Officer to look into such facts. The case of the assessee is squarely