← All Phrases

“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)

The B S N L Emp Ccs Limited, Guntur vs. Income Tax Officer, Ward -2(1), Guntur

In the result, appeal of the Revenue is dismissed

ITA 165/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.165-167/Viz/2023 (ननधधारण वर्ा / Assessment Year :2017-18, 2018-19 & 2020-21) The B.S.N.L.Emp. C.C.S.Ltd. Vs. Income Tax Officer No.Z 613, Chilakaluripet Ward-2(1) Guntur Guntur [Pan : Aaeat2982P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Orders Dated 29.03.2023 & 30.03.2023 For The Assessment Year (A.Y.)2017-18, 2018-19 & 2020-21. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.165/Viz/2023. 2. Brief Facts Of The Case Are That The Assessee Society, The B.S.N.L.Emp C.C.S Ltd Registered With Cooperative Society No.Z.613, Chilakaluripet

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 80P

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

Sudheer Chamarthi, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeal of the assessee is partly allowed

ITA 216/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.216/Viz/2022 (ननधधारण वर्ा / Assessment Year :2017-18) Sudheer Chamarthi Vs. Income Tax Officer 12-17-36/1, Somuvari Street Ward-1(1) Kothapet Guntur Guntur [Pan : Axnpc8454A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 14.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1041354665(1) Dated 23.03.2022 For The Assessment Year (A.Y.)2017-18 With The Delay Of 163 Days. The Assessee Filed An Affidavit, Submitting That The Order Of The Ld.Cit(A) Was Uploaded In E-Filing Portal & It Was Not Served Physically. The Assessee Submitted That All His Income Tax Matters Were Entrusted To A Chartered Accountant, Who Did

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)Section 143(3)Section 271ASection 69Section 69A

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

DCIT, Circle-1(1)(2), Surat vs. J B Syntex Pvt. Ltd, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 140/SRT/2020[2011-12]Status: DisposedITAT Surat18 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.140/Srt/2020 Assessment Year: (2011-12) (Physical Hearing) The Dcit, Vs. J. B. Syntex Pvt. Ltd., Circle – 1(1)(2), B-25, Guj. Eco. Textile Park, Surat N. H. No.8, Palsana, Surat – 394315. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj9389D (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 17/08/2023 Date Of Pronouncement 18/10/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Sunil Kumar Agarwal (HUF), Rourkela vs. ITO Ward-1, Rourkela

In the result, appeal of the assessee stands allowed

ITA 137/CTK/2023[2015-16]Status: HeardITAT Cuttack17 Oct 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialita No.137 /Ctk/2023 Assessment Year : 2015-16 Sunil Kumar (Huf) Sunil Kumar (Huf), K-3, Vs. Ito, Ward Ito, Ward-1, Rourkela Civil Township, Rourkela. Civil Township, Rourkela. Pan/Gir No. Pan/Gir No.Aakhs 0609 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri Charan Dass : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 17/10/2023 O R D E R

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Charan Dass
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC

ITO-4(3)(1), Mumbai vs. M/S. Update Marketings Pvt Ltd., Mumbai

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

ITA 2232/MUM/2023[2016-17]Status: DisposedITAT Mumbai17 Oct 2023AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amarjit Singhassessment Year: 2016-17 V. The Ito-4(3)(1), M/S.Update Marketings Pvt. Ltd., Mumbai. 404, Chartered House, Dr.C H Street, Marine Line, Mumbai-400 002. [Pan: Aaacu 0629 A] (Appellant) (Respondent) Department By : Shri Vithal Machindra Bhosale, Sr.Dr Assessee By : None Date Of Hearing : 05.10.2023 Date Of Pronouncement : 17.10.2023

For Appellant: NoneFor Respondent: Shri Vithal Machindra Bhosale, Sr.DR
Section 143(1)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH

ITO-19(2)(2), Mumbai vs. Mukesh Bhoormal Jain, Mumbai

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

ITA 2177/MUM/2023[2015-16]Status: DisposedITAT Mumbai17 Oct 2023AY 2015-16

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadaleito – 19(2)(2), Vs. Mukesh Bhoormal Jain Room No. 503, 5Th Floor, 9/23, Kotwala Niwas, Piramal Chambers, 3Rd Khetwadi Lane, Lalbaug, Girgaon S.O, Mumbai -400012. Mumbai-400004. Pan/Gir No. : Aaapj7585K Appellant .. Respondent

For Appellant: Smt.Sayogita Nagpal CIT DR
Section 143(1)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL

D C Polyester Limited, Mumbai vs. DCIT Central Circle-6(4), Mumbai

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

ITA 188/MUM/2023[2017-18]Status: DisposedITAT Mumbai17 Oct 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 143(1)Section 153ASection 24Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM

Suraj Exports, Mumbai vs. Commissioner of Income Tax Appeals, National Faceless Appeal Centre (NFAC)

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

ITA 1327/MUM/2023[2007-2008]Status: DisposedITAT Mumbai17 Oct 2023AY 2007-2008

Bench: Shri Om Praksh Kant & Pavan Kumar Gadalesuraj Exports, Vs. Acit.Circle-19(3), De 8011/12/13 Bharat Mumbai. Diamond Bourse, Bkc ,Bandra (E), Mumbai-400051. Pan/Gir No. : Aaafs3513J Appellant .. Respondent Assessee By : Shri.Akshay.J.Shah.Ar Revenue By : Shri.Nayanjyoti Nath.Sr.Dr Date Of Hearing 07.09.2023 Date Of Pronouncement 10.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre, Delhi /Cit(A) Passed U/S 143(3) R.W.S 254 & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Akshay.J.Shah.ARFor Respondent: Shri.Nayanjyoti Nath.Sr.DR
Section 143(1)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKSH KANT, ACCOUNTANT MEMBER & PAVAN KUMAR GADALE, JUDICIAL

Savlon Sulz Private Limited, Bhilwara vs. ACIT, Circle, Bhilwara

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

ITA 4/JODH/2022[2018-19]Status: DisposedITAT Jodhpur17 Oct 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. M. Joshi, JCIT-DR
Section 143(1)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Abis Export India Pvt. Ltd., Rajnandgaon vs. Deputy Commissioner of Income Tax, Circle-1(1), Bhilai, Durg

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 194/RPR/2023[2018-19]Status: DisposedITAT Raipur17 Oct 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No. 194/Rpr/2023 िनधा"रण वष" /Assessment Year: 2018-19 Abis Export India Pvt. Ltd. Vs The Deputy Commissioner Of Income Ib, Corporate House, Indamara, Tax, Circle-1(1), Bhilai Rajnandgaon (C.G.)-491 441 Pan: Aacca2881J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Bikram Jain, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 22/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Arun Khodpia, Am: The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Pr. Commissioner Of Income Tax (Appeals), Nfac, Delhi U/S. 263 Of The Income Tax Act, 1961 (For Short ‘The Act’) Dated 28.03.2023 For A.Y.2018-19. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. On The Fact & In The Circumstances Of The Case, The Ld. Principal Commissioner Of Income Tax—Raipur-1 Has Erred In Holding The Assessment Order Passed By The National E-Assessment Centre (Neac) On 01.03.2021 As Erroneous & Prejudicial To The Interest Of Revenue As The Order Was Passed Without Making Any Enquiry On The Issues Of Applicability Of Section 14A Of The I. T. Act, 1961. The Assessment Order Passed By The Neac Is Neither Erroneous Nor Prejudicial To The Interest Of Revenue & Therefore The Order U/S 263 Passed By The Ld. Cit Is Unjustified, Unwarranted & Uncalled. 2. The Assessee Reserves The Right To Add, Amend Or Alter Any Grounds Of Appeal At Any Time Of Hearing.”

For Appellant: Shri Bikram Jain, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263Section 801ASection 80I

आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद

Vijay Oil Mills Co., Damoh vs. Income Tax Officer Ward, Damoh

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

ITA 112/JAB/2023[2018-19]Status: DisposedITAT Jabalpur16 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi/Cit(A) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai. FCA.ARFor Respondent: Shri.Rajesh Kumar.Sr. DR
Section 143(1)Section 24

/deduction and correct rental income be derived at. 2. That on the facts and the circumstances of the case the CPC intimation under section 143(1) erred in dealing with matters which are disputable in nature and in lieu of decision of Hon'ble ITAT Bengalaru in case

M/S Ruskin Chemipharm, Mumbai vs. Asstt. Director of Income Tax-CPC, Mumbai

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

ITA 2349/MUM/2023[2018-2019]Status: DisposedITAT Mumbai16 Oct 2023AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Satyaprakash SinghFor Respondent: Smt. Mahita Nair
Section 143(1)Section 154Section 250Section 40

head profits and gains from business and profession. The return filed by the assessee was processed vide intimation dated 01/07/2019 issued under section 143(1) of the Act, whereby the total income of the assessee was computed at Rs. 1,98,96,544, after making an addition

Late Shri Motilal Hastimalji Bothra Through His L/H Smt. Bhanwari Devi, Mumbai vs. The Income Tax Officer Ward-19(2)(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2316/MUM/2023[2010-11]Status: DisposedITAT Mumbai16 Oct 2023AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Smt. Mahita Nair
Section 147Section 148Section 151Section 250

return of income on 05/09/2010 declaring a total income of Rs. 4,00,726. The return filed by the assessee was processed under section 143(1) of the Act. Subsequently, upon receipt of the information from the DGIT(Investigation) Wing, Mumbai about having received vital information initially from the Sales

Kona Seema Co Operative Housing Society Limited, Mumbai vs. CPC, Bangalore, Mumbai

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

ITA 2025/MUM/2023[2020-2021]Status: DisposedITAT Mumbai16 Oct 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadalekona Seemaco-Operative Vs. Cpc Housing Society Ltd. Bangalore. Plot No. 8, V.N Purav Marg, Near Diamond Garden, Chembur. Mumbai-400071. Pan/Gir No. : Aadak0665K Appellant .. Respondent

For Appellant: Shri Ashish A.Thakurdesai.ARFor Respondent: Shri G.J. Ninawe. Sr.DR
Section 143(1)Section 154Section 234ASection 80Section 80P(2)(d)

ought to have held that adjustment made to total income by Centralised Processing Centre, Bangalore was outside the scope of provisions of section 143(1) of the Income Tax Act, 1961. Kona Seema Co-op Housing Society, Mumbai. 2. On facts, in circumstances of the case and in law, Honorable

M/S. Cybele Paradise Pvt Ltd., Mumbai vs. DCIT Cir-6(1)(1), Mumbai

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

ITA 1329/MUM/2023[2009-10]Status: DisposedITAT Mumbai16 Oct 2023AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S Cybele Paradise Pvt. Ltd. 111, Industrial Area, Sion Circle, Beside Croma Showroom, Sion East, Mumbai-400022 Pan: Aaccc7098K ...... Appellant Vs. Dcit Circle 6(1)(1), 5Th Floor, Aayakar Bhawan, M. K. Road, Mumbai-400020 ..... Respondent

For Appellant: Shri Piyush Chaturvedi, Ld. ARFor Respondent: Shri H. M. Bhatt, Ld. DR
Section 142(1)Section 143(1)Section 148Section 250Section 56(2)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

against the assessee without issuing any prior intimation/show cause notice and without following the mandatory procedure given in Proviso 1 to section 143(1)thus the adjustment of Rs.31,81,554/- made in the intimation is bad in law and deserves to be deleted in full. 2. That with ... response/the response given is not acceptable, the adjustment(s) as mentioned below are being made to the total income as per provisions of section 143(1)(a)", and has not even struck off the portion inapplicable, without appreciating the fact that intimation u/s.143(1) is an appealable order thus failure

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

against the assessee without issuing any prior intimation/show cause notice and without following the mandatory procedure given in Proviso 1 to section 143(1)thus the adjustment of Rs.31,81,554/- made in the intimation is bad in law and deserves to be deleted in full. 2. That with ... response/the response given is not acceptable, the adjustment(s) as mentioned below are being made to the total income as per provisions of section 143(1)(a)", and has not even struck off the portion inapplicable, without appreciating the fact that intimation u/s.143(1) is an appealable order thus failure

Chw Forge Pvt. Ltd., Ghaziabad vs. DCIT, Spl Range 2(4), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 2980/DEL/2022[2020-21]Status: DisposedITAT Delhi16 Oct 2023AY 2020-21

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediachw Forge Pvt. Ltd. Vs. Dcit Near Hapur Road Flyover, Special Range 2(4) Maliwara, Ghaziabad, Ghaziabad Uttar Pradesh - 201 001 Pan No. Aaacc 6049 C (Appellant) (Respondent) Assessee By Shri Manoj Singhal, C.A. Revenue By Shri N. K. Bansal, Sr. D.R. Date Of Hearing: 19.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Pradip Kumar Kedia, Am :

Section 143Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Appeals) - NFAC, Delhi (‘CIT(A)’ in short) dated 25.10.2022 arising from the intimation order dated 24.12.2021 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning Assessment Year 2021-21. 2. As per the grounds of appeal, the assessee seeks ... delayed and CHW Forge Pvt. Ltd. vs. DCIT 2 the factual assumption in this regard is incorrect. Secondly, after drawing the intimation under Section 143(1) of the Act, the case was selected under scrutiny and the assessment was framed under Section 143(3) of the Act where no such

Signature Services Syndicate, Delhi vs. ITO Ward-20(4), Delhi

Accordingly, ground no. 1 is allowed for statistical

ITA 2522/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

Section 143(1)Section 36(1)(va)

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI

DCIT, International Taxation Circle-Gurugram, Gurugram vs. Vikas Arora, Gurugram

In the result, the appeal is dismissed

ITA 2335/DEL/2022[2012-13]Status: DisposedITAT Delhi16 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2012-13

Section 143(1)Section 143(3)Section 147Section 148Section 68

income for the assessment year under dispute declaring income of Rs.10,15,790/-. The return of income so filed was processed under section 143(1) of the Act. Subsequently, the Assessing Officer received information that in the financial year relevant to assessment year under dispute, an amount of Rs.3