“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)

Turner Morrison Ltd., Kolkata vs. DCIT, Cir, Kol, Kolkata

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

ITA 530/KOL/2023[2020-21]Status: DisposedITAT Kolkata07 Feb 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri S. Datta, CIT, DR

Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Sunbeam Vanijya Pvt. Ltd., Kolkata vs. D.C.I.T., CC-1(1), Kolkata

In the result, both the appeals of assessees are dismissed

ITA 48/KOL/2023[2019-2020]Status: DisposedITAT Kolkata07 Feb 2024AY 2019-2020

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 776/Kol/2022 Assessment Year: 2019-2020 Jankalyan Vinimay Pvt. Ltd.,...................Appellant 10, West Ghosh Para Lane, Jagatdal, 24-Parganas (North)-743125, West Bengal [Pan: Aabcj8598E] -Vs.- Deputy Commissioner Of Income Tax........Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Pally, Kolkata-700107 & I.T.A. No. 48/Kol/2023 Assessment Year: 2019-2020 Sunbeam Vanijya Pvt. Ltd.,.........................Appellant 21A, Shakespeare Sarani, 3Rd Floor, Kolkata-700017 [Pan: Aakcs1284P] -Vs.- Deputy Commissioner Of Income Tax.........Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Pally, Kolkata-700107

Section 143(1)Section 263

each appeal. They have taken one additional ground of appeal, whereby they have contended that disallowance made by the ld. Assessing Officer under section 143(1)/143(1)(a) is beyond the scope of prima facie adjustment. 2 Jankalyan Vinimay Pvt. Ltd. & Sunbeam Vanijya Pvt. Ltd. 3. In brief ... case of Sunbeam Vanijya Pvt. Ltd. Both these disallowances have been made by the ld. Assessing Officer under section 143(1) of the Income Tax Act on the ground that both the assessees have failed to make payments of employees’ contributions to P.F. & ESI within the due date provided under

Rajatgiri Oil Industries, Kolkata vs. ACIT, Cir-28/Kol, Kolkata

In the result, appeal of the assessee is dismissed

ITA 475/KOL/2023[2011-12]Status: DisposedITAT Kolkata07 Feb 2024AY 2011-12

Bench: Shri Sanjay Garg & Dr. Manish Borad

For Appellant: Shri Somnath Banerjee, AdvocateFor Respondent: Shri B. K. Singh, JCIT, Sr. DR

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 22Section 32

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. MANISH BORAD, ACCOUNTANT

Oriental Carbon & Chemicals Ltd., Kolkata vs. DCIT, Circle-11(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1323/KOL/2023[2020-21]Status: HeardITAT Kolkata07 Feb 2024AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri P. P. Barman, Addl. CIT

Section 143(1)Section 36Section 43B

That on the facts and in the circumstances of the case, the order has been passed in violation of first proviso to section 143(1) which entails necessary intimation to be given to appellant before making any adjustments. (c) That on the facts and in circumstances of the case ... before the Ld. CIT(A) and strongly contested that Intimation u/s. 143(1) has been issued in gross violation of first proviso to section 143(1)(a) which entails necessary intimation to be given to the assessee before making any adjustment. According to the assessee, no prior intimation was given

Neptune Holidays Pvt. Ltd., Kolkata vs. I.T.O., Ward - 8(2), Kolkata

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

ITA 105/KOL/2023[2019-2020]Status: DisposedITAT Kolkata07 Feb 2024AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.105/Kol/2023 Assessment Year : 2019-20 Neptune Holidays Pvt. Ltd.……........................…...……………....Appellant 3Rd Floor, 113/F, Maheshwartola Road, Kolkata – 700046. [Pan: Aaccn9754F] Vs. Ito, Ward-8(2), Kolkata…...…..........................................…..…..... Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri Bonnine Debarma, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 22, 2024 Date Of Pronouncing The Order : February 07, 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 13.12.2022 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 Taken The Following Grounds Of Appeal: “1) For That On The Facts & Circumstances Of The Case, Ld. Cit (Appeals) Was Grossly Erred In Confirming The Addition Of Rs. 11,76,344/- Made By A.O. At Cpc On Account Of Delay In Deposit Of Employees Contribution To P.F. & Esi While Processing The Return Of Income U/S 143(1) When In Fact Entire The Sum Was Paid Within The Due Dates Specified Under The Relevant Statues & Wrong Mention Of Dates In Tax Audit Report Were Duly Brought To The Notice Of Ld. Cit (Appeals).

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 80Section 80J

1) of the Act, then deduction provided under Chapter VI A-C cannot be allowed. But if you go by provisions of section 143(1)(a) of the Act, sub clause (v) has been amended by the Finance Act, 2021 w.e.f. 01.04.2021 and inserted Chapter VI-A deduction

Jankalyan Vinimay Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(1), Kolkata

In the result, both the appeals of assessees are dismissed

ITA 776/KOL/2022[2019-2020]Status: DisposedITAT Kolkata07 Feb 2024AY 2019-2020

Section 143(1)Section 263

Mani Sundaram, Devakottai vs. ITO, Ward-1, Karaikudi

In the result, we are of the considered view that the case on hand does not warrant levy of penalty under Section 271D of the Act

ITA 899/CHNY/2023[2017-18]Status: DisposedITAT Chennai07 Feb 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.899/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 Mani Sundaram, Vs. The Income Tax Officer, No. 52, Thiyagigal Road, Ward-1, Karaikudi. Devakottai, Tamil Nadu 630 302. [Pan:Cwops9124D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.02.2024 घोषणा की तारीख /Date Of Pronouncement : 07.02.2024 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), National Faceless Appeal Centre [Nfac], Delhi, Dated 21.06.2023 Relevant To The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Proprietor Of M/S. Surabi Pvc Pipes & Filed The Return Of Income For The Assessment Year 2017-18 On 20.01.2018 Declaring Taxable Income Of ₹.3,03,720/-. The Return Of Income Was Processed Under Section 143(1) Of The Income Tax

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT

Section 143(1)Section 269SSection 271DSection 274

income for the assessment year 2017-18 on 20.01.2018 declaring taxable income of ₹.3,03,720/-. The return of income was processed under section 143(1) of the Income Tax 2 I.T.A. No.899/Chny/23 Act, 1961 [“Act” in short] by the CPC. Since the assessee has accepted cash for the consideration

P. Krishnamurthy, Villupuram vs. ITO, Ward-2, Villupuram

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

ITA 773/CHNY/2023[2013-14]Status: DisposedITAT Chennai07 Feb 2024AY 2013-14

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G.Suresh, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 246ASection 249(2)(b)Section 264Section 69

आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी) "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI

Cholan Paper and Board Private Limited, Chennai vs. PCIT-1 Chennai, Chennai

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

ITA 679/CHNY/2023[2018-19]Status: DisposedITAT Chennai07 Feb 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.679/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Cholan Paper & Board Private Vs. The Principal Commissioner Of Limited,No. 1, Bukkathurai, Nh 45, Income Tax, Chennai-1, Bukkuathurai, Kancheepuram District, Chennai. Tamil Nadu 603 308. [Pan:Aaacc1363M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Quadir Hoseyn, Advocate & Dr.L. Natarajan, Ca ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 30.01.2024 घोषणा की तारीख /Date Of Pronouncement : 07.02.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai-1, Chennai, Dated 28.03.2023 Relevant To The Assessment Year 2018-19 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri N. Quadir Hoseyn, Advocate &For Respondent: Shri Nilay Baran Som, CIT

Section 142(1)Section 143(1)Section 143(3)Section 263Section 40A(7)

income of ₹. NIL after adjusting the brought forward loss of 2 I.T.A. No.679/Chny/23 ₹.2,85,98,668/-. The return was processed under section 143(1) of the Act on 02.10.2019 and the income was assessed at ₹.13,10,210/-. Subsequently, the case was selected for limited scrutiny for verification

Rajesh Kumar Lakhran, Jaipur vs. ITO, WD-7(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 761/JPR/2023[AY 2021-22]Status: DisposedITAT Jaipur07 Feb 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Jagdish Choudhary (Proxy)For Respondent: Sh. Monisha Choudhary (Addl.CIT)

Section 154Section 90

Even otherwise, the said Form 67 filed by the assessee before the tax authorities was available before the AO when the intimation under section 143(1) of the Act dated 25.11.2021 was passed. Therefore, in such circumstances, in my view, there were no reasons with the tax authorities for making

Vineet Bahety, Kolkata vs. ITO, Ward-44(2), Kolkata

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

ITA 1267/KOL/2023[2020-21]Status: DisposedITAT Kolkata06 Feb 2024AY 2020-21

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(1)Section 250Section 90

petitioner admitted the fact that he has filed his return in India on 10.08.2019. The intimation under Section 143(1) was issued on 26.03.2020. However, he has filed the return without Form-67 which is required to be filed under Rule 128 to claim the benefit ... same came to be filed on 02.02.2021 which was well before the completion of the assessment year. The intimation under Section 143(1) was issued from the CPC only on 26.03.2021. 10. According to the learned counsel appearing for the respondent, the procedure under Rule 128 is mandatory and cannot

Vineet Bahety, Kolkata vs. ITO, Ward-44(2), Kolkata.

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

ITA 1266/KOL/2023[2019-20]Status: DisposedITAT Kolkata06 Feb 2024AY 2019-20

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(1)Section 250Section 90

Bisharpara Kodalia Cooperative Credit Society Ltd., Dumdum vs. ITO, Ward-49(2), Kolkata.

In the result, appeal of the assessee is allowed

ITA 1248/KOL/2023[2018-19]Status: DisposedITAT Kolkata06 Feb 2024AY 2018-19

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2018-19 Bisharpara Kodalia Cooperative Income Tax Officer, Ward- Credit Society Ltd. 49(2), Kolkata Vs. Nabajiban, Bisharpara, Dum Dum, West Bengal-700158. (Pan: Aaaab9104B) (Appellant) (Respondent)

For Appellant: Shri Indranil Banerjee, FCAFor Respondent: Shri B. K. singh, JCIT, Sr. DR

Section 10ASection 139Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 154Section 80PSection 80P(2)(b)Section 80P(2)(d)

denied the deduction u/s. 80P of the Act solely for the reason that return was not filed within the due date. Provisions of section 143(1)(a)(v) provides that – “(v) disallowance of deduction claimed under section 10AA or under any of the provisions of Chapter VIA under the heading

Samveg Bhandari, Indore vs. Income Tax Officer, Delhi

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

ITA 291/IND/2023[2021-22]Status: DisposedITAT Indore06 Feb 2024AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisamveg Bhandari Ito- Nfac Bunglow No.1, Shalimar Delhi Township Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajfpb 6700N Assessee By Shri Subhash Chand Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.02.2024 Date Of Pronouncement 06.02.2024

Section 143(1)Section 154

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) dated 05.06.2023 arising from order passed by the CPC u/s 154 r.w. section 143(1) of the Act for A.Y. 2021-22. The assessee has raised following grounds of appeal: “1. On the facts and circumstances of the case