“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 Brahmaling Multipurpose Co-Op Society Ltd, Belgaum vs. Income Tax Officer, Ward -3, Belgaum

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

ITA 254/PAN/2025[2017-18]Status: DisposedITAT Panaji22 Dec 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.254/PAN/2025

Ls Metatech Private Limited, Raipur vs. ITO, Circle 1(1), Raipur

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

ITA 766/RPR/2025[2024-25]Status: HeardITAT Raipur22 Dec 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.766/Rpr/2025 "नधा"रण वष" /Assessment Year : 2024-25 Ls Metatech Private Limited 109, 1St Floor, Meghdoot Complex, Behind Vandana Bhawan, M. G. Road, Raipur (C.G.)-492 001 Pan: Aadcl5735B

For Appellant: Shri Shubham B Mehta, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 139(1)Section 234BSection 288Section 44ASection 80Section 80I

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

Gunmala Jain, Ajmer vs. Income Tax Officer, WD-2(2), Ajmer

Appeal of the assessee is dismissed

ITA 1262/JPR/2025[2019-20]Status: DisposedITAT Jaipur22 Dec 2025AY 2019-20

Bench: SMT. ANNAPURNA GUPTA, AM आयकर अपील सं. / ITA No.1262/JPR/2025 निर्धारणवर्ष / AssessmentYears :2019-20 Gunmala Jain, बनाम 28 Abhi Lash Nikunj, Kalyan Vs. Income Tax Officer, Ward-2(2) Colony, Ajmer Road Kekri, Ajmer स्थायीलेखा सं. / जीआईआर सं./ PAN/GIR No.: ABRPJ 4764E Ajmer अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assesseeby :Sh. Sunil Porwal, CA (Thr.V.C.) राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary (Addl. CIT) सुनवाई की तारीख / Date of Hearing : 18/1

For Appellant: Sh. Sunil Porwal, CA (Thr.V.C.)For Respondent: Sh. Gautam Singh Choudhary

Section 148Section 250Section 270ASection 80G

reassessed immediately before such reassessment. 11. In the facts of the present case originally the returned income by the assessee was accepted under Section 143(1) of the Act and in the reassessment framed under Section 147 of the Act, the income reassessed was greater than that originally returned ... underreported income. Therefore, for computing underreported income, what is to be considered only is the income assessed and the income determined under Section 143 (1)(a) of the Act, which in the facts of the present case reveal an underreporting of income to the tune of deduction claimed

Electronics & Quality Development Centre, Gandhinagar vs. The Dy.CIT, (Exemption), Circle-1, Ahmedabad

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR

Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

claimed u/s.11 of the I.T. Act, 1961 in the Revised Return of Income, though such disallowances are beyond the scope of provisions of section 143(1)(a) of the I.T. Act, 1961. 2. The Ld. Addl. C1T(A) - 3, Hyderabad has erred in law and on facts of the case ... declaring nil income after claiming exemption under section 11 of the Act. The return was processed by the Assessing Officer, CPC, Bangalore under section 143(1) of the Act vide intimation dated 04.04.2023, wherein the total income was assessed at ₹10,04,64,687/- and a demand

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

items of adjustments permitted u/s 143(1)(a) of the Income Tax Act. has (ii) The reasons given in the adjustments made under section 143(1)(a) made under the Act can neither be called as any arithmetical error in the return or an incorrect claim apparent from any information ... Income Tax Act these were basically the 2 items of adjustments that were envisaged by the legislature while introducing the amendment to section 143(1) of the Income Tax Act, the Processing the return through centralised processing of returns, in the Finance Act, 2008. (iii) As per the 1st proviso

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

Bilatibari Tea Company Pvt. Ltd., Uttar Dinajpur vs. ACIT, Circle 2, Jalpaiguri

In the result, the appeal of the assessee is allowed

ITA 548/KOL/2025[2013-14]Status: DisposedITAT Kolkata22 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Bilatibari Tea Company Pvt. Ltd.…..………………….……….……….……Appellant N S Road, Islampur Bazar, Po & Ps. Islampur, Dist. Uttar Dinajpur, W.B-733202. [Pan: Aabcb9014B] Vs. Acit, Circle-2, Jalpaiguri.…………...…………………….....……...…..…..Respondent Appearances By: Shri Rajib Mukherjee & Sujit Basu, Advocate, Appeared On Behalf Of The Appellant. Smt. Ruchika Sharma, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 03, 2025 Date Of Pronouncing The Order : December 22, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2013–14. 2. The Only Issue Raised In The Grounds Of Appeal That The A.O/Cpc Erred In Disallowing A Sum Of Rs.1,62,31,155/- In The Return Of The Assessee By Way Of Adjustment U/S 143(1)(A)(Ii).

Section 143(1)Section 143(1)(a)Section 143(2)Section 250

been adjusted by the CPC u/s 143(1), although there was no arithmetical error in the return filed by the assessee u/s section 143(1)(a)(i). We further find that the A.O/CPC has acted beyond jurisdiction to calculate the total income of the assessee and addition has been made

Shri Sarth Kumar Sekkanor Murugesan, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3067/CHNY/2025[2021-22]Status: DisposedITAT Chennai22 Dec 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3067/Chny/2025 िनधा"रण वष"/Assessment Years: 2021-22 V. Shri Sarth Kumar Sekkanor Ito, Murugesan, Non-Corporate Ward-22(4), No.1, Thendral Avenue, West Gandhi Tambaram. Nagar, Avadi, Tiruvallur Chennai 600054 Tamil Nadu. [Pan: Eiups6478E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.S.Vigneshanand, CAFor Respondent: Mr.ARV Sreenivasan, CIT

Section 143(1)Section 154Section 90

after claiming foreign tax credit of after claiming foreign tax credit of Rs.1,03,900/-. The . The CPC passed intimation under section 143(1) section 143(1) of the Act dated of the Act dated 22.03.2022 by disallowing the claim of foreign tax credit. disallowing the claim of foreign ... return filed by the assessee was of the Act. The return filed by the assessee was processed under section 143(1) section 143(1) of the Act by denying the claim of FTC by denying the claim of FTC on account of the assessee filed Form 67 belatedly. the assessee

Gurupadappa Mallappa Havinal, Gadag vs. Income Tax Officer, Ward -2, Gadag

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

ITA 867/BANG/2025[2012-13]Status: DisposedITAT Bangalore22 Dec 2025AY 2012-13

Bench: Shri Prashant Maharishiassessment Year : 2012-13

For Appellant: Ms. Anusha, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 133ASection 143(1)Section 148Section 68Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2012-13 Late

Kedambadi Milk Producers Co-Operative Women Society Limited, Kedambadi vs. Income Tax Officer Ward 1 Puttur, Puttur

In the result appeal of the assessee is dismissed

ITA 280/BANG/2025[2019-2020]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-2020

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

wherein the appeal filed by the assessee against the reassessment intimation passed u/s 154 of the Act where in in intimation order under section 143 (1) of the income tax act 1961 dated 27 June 2023 passed by the central processing Centre, assesseee sought rectification for allowance of deduction ... June 2023 wherein the above deduction was also once again denied by holding that that there is an incorrect claim under section 143 (1) (a) (ii) of the act stating that in schedule VI A under part C deduction in Page 3 of 14 respect of certain income in serial

Chikkamudnoor Milk Producers Co-Operative Society Limited, Chikkamudnoor vs. Income Tax Officer, Ward-1, Puttur

In the result appeal of the assessee is dismissed

ITA 104/BANG/2025[2019-20]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

Brig Resolution Services Private Limited, Mumbai vs. Circle 14(1)(2), Mumbai

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

ITA 6361/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

For Appellant: Mr. Sunil HirawatFor Respondent: 01/12/2025

Section 143(1)Section 154

processed by the Central Processing Centre (CPC) and an intimation processed by the Central Processing Centre (CPC) and an intimation was issued under section 143(1) of the Income was issued under section 143(1) of the Income-tax Act, 1961 (“the tax Act, 1961 (“the Act”) on 25.06.2021. Under

Mukesh Hirachand Sanghvi, Mumbai vs. ITO 19(2)(3), Tardeo Mumbai

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed in the above terms

ITA 5202/MUM/2025[2010-2011]Status: DisposedITAT Mumbai22 Dec 2025AY 2010-2011

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 133(6)Section 143(1)Section 143(3)Section 145(3)Section 147

original return of income filed by the assessee on 01.10.2010 declaring total income of ₹1,11,68,137 was initially processed under section 143(1). Subsequently, relying upon the aforesaid information, the assessment was reopened under section 147 of the Act. 4. During the course of reassessment proceedings, the assessee

Tanyo Exports Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(3)(1), Mumbai

In the result, the appeal of the assessee bearing

ITA 4959/MUM/2025[2024-25]Status: DisposedITAT Mumbai22 Dec 2025AY 2024-25

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

Section 143(1)Section 154Section 250

assessee filed its return of income declaring a total income of Rs.3,10,51,510/-. The return was processed under section 143(1) of the Act and the income was assessed at Rs.4,52,64,060/- after making additions on account of duty drawback amounting to Rs.51 ... duty drawback, refund of customs or excise duty, service tax, sales tax, or value added tax”. Accordingly, while processing the return under section 143(1) of the Act, the CPC confirmed the additions under both heads. The assessee thereafter filed a rectification petition under section 154 of the Act; however