“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)

M/S. Shaildeep Engineering P. Ltd., Rajkot vs. The DCIT, CPC, Bangalore

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

ITA 85/RJT/2023[2019-20]Status: HeardITAT Rajkot07 Jul 2023AY 2019-20

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2019-20 Shaildeep Engineering P.Ltd. Vs. Adit, Cpc C-1/38, Gidc, Aji Industrial Delhi. Estate, Phase-1, Rajkot Sanosara B.O.,Jaliya Rajkot 360 003. Pan : Aaecs 9245 E अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Akash Goda, Ld.Ar Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2023 घोषणा क" तार"ख /Date Of Pronouncement: 07/07/2023 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld.Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 27.12.201 Pertaining To The Asst.Year 2019-20. 2. As Transpires From Orders Of The Authority Below, The Grievance Of The Assessee Is Vis-À-Vis Adjustment Made To The Income Of The Assessee In The Intimation Made Under Section 143(1) Of The Act By Way Of Disallowance Of Deduction Claimed Under Section 80Jja Of The Act Amounting To Rs.2,02,500/- & Disallowance Of Employees’ 2 Contribution To Esi & Pf In Terms Of Section 36(1)(Va) Amounting To Rs.2,81,444/-. The Reasons For Disallowance Of Deduction Under Section 80Jja Being Non-Filing Of Necessary Audit Report In Form No.10Da Along With Return Of Income & That For Disallowance Of Employees’ Contribution To Esi & Pf Being Late Deposit Of The Same With The Requisite Funds.

For Appellant: Shri Akash Goda, Ld.ARFor Respondent: Shri B.D. Gupta, ld.Sr.DR

Section 11Section 143(1)Section 250(6)Section 36(1)(va)Section 80J

below, the grievance of the assessee is vis-à-vis adjustment made to the income of the assessee in the intimation made under section 143(1) of the Act by way of disallowance of deduction claimed under section 80JJA of the Act amounting to Rs.2,02,500/- and disallowance ... claim of deduction ought tohave been allowed by the ld.CIT(A). We, therefore, direct the AO to delete 4 the addition made under section 143(1) of the Act and allow the assessee’s claim of deduction under section 80JJA of the Act to the tune of Rs.2

Shri Rajnikant Hargovinddas Sanadia, Rajkot vs. The ITO, Ward-2 (3)(5), Rajkot

In the result, the appeal filed by the Assessee in ITA No

ITA 272/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

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

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

kept in abeyance. There is no merit in the submission of the appellant. The penalty was imposed for non- compliance to notices under section 143(1) and not for suppression of income, which was subject to adjudication by the appellate authorities. Therefore, considering the factual matrix of the case

Shri Rajnikant Hargovinddas Sanadia, Rajkot vs. The ITO, Ward-2 (3)(5), Rajkot

In the result, the appeal filed by the Assessee in ITA No

ITA 271/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

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

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

Hira Prem Milan Co-Op Operative Housing Society Ltd, Mumbai vs. CIT Appeals, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 1309/MUM/2023[2016-2017]Status: DisposedITAT Mumbai06 Jul 2023AY 2016-2017

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

Section 143(1)Section 143(1)(d)Section 4Section 80PSection 80P(2)(d)

members. The assessee filed the return of income or the A.Y. 2016-17 declaring NIL income on 29/09/2016. The return was processed under section 143(1) whereby an adjustment of Rs.14,51,500/- was made under section 143(1)(d) which was claimed as a deduction under section ... existed in A.Y. 2010-11 wherein the Learned CIT (Appeals) has accepted assessee's contention. The Ld.AR also submitted that the intimation under section 143(1)(d) is without jurisdiction since the Assessing Officer has not informed the assessee about the proposed adjustment. However, the Bench during the course

Mr. Anthony P Lewis, Mumbai vs. ITO-22(1)(1), Mumbai

ITA 1813/MUM/2020[2009-10]Status: DisposedITAT Mumbai06 Jul 2023AY 2009-10

For Appellant: Ms. Aarti Sathe &For Respondent: Smt Sailja Rai

Section 143(3)Section 147Section 54

Learned C.I.T.-(A) has erred in appreciating that even in proceedings where only an intimation has been issued under the provisions of section 143(1) of the Act, or no intimation has been issued, post filing the ROI as in the facts of the present case, yet the condition ... fully and truly all material facts' does not apply of the facts of the present case where initial return has been processed under section 143(1). Accordingly, the fact that the Appellant had disclosed all the primary facts does not advance the case of the Appellant. We note that

Glitters Forever House Keeping Service Private Limited, Srinagar vs. Income Tax Officer Ward-1, Srinagar

In the result, both the appeals are allowed for statistical purpose

ITA 99/ASR/2023[2018-19]Status: DisposedITAT Amritsar06 Jul 2023AY 2018-19

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

For Appellant: Sh. Bashir Ahmad Lone, CAFor Respondent: Ms. Priyanka Singla, Sr. DR

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

considered opinion, the said action of the Ld. CPC Bangalore in disallowing the employees’ contribution to Provident Fund while processing the return under section 143(1) of the Act is against the provisions of the Act as it would not fall within the ambit of prima facie adjustments. That tribunal ... Order dated 12.10.2022, but the context of where assessment was framed under section 143(3) of the Act and not under section 143(1)(a). Controversy:- The issue before Hon Tribunal was “whether the Ld. CIT (A) was justified in upholding the action of the ADIT-CPC Bangalore in making

Glitters Forever Hose Keeping Service Private Limited, Srinagar vs. Income Tax Officer Ward-1, Srinagar

In the result, both the appeals are allowed for statistical purpose

ITA 100/ASR/2023[2020-21]Status: DisposedITAT Amritsar06 Jul 2023AY 2020-21

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

For Appellant: Sh. Bashir Ahmad Lone, CAFor Respondent: Ms. Priyanka Singla, Sr. DR

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

Aroon Aviation Services P.Ltd, Faridabad vs. DCIT, Circle-3(1), New Delhi

In the result, the Appeals filed by the assessees in ITA No

ITA 91/DEL/2023[2019-20]Status: DisposedITAT Delhi06 Jul 2023AY 2019-20

Section 143(1)Section 143(2)Section 143(3)

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

Aroon Aviation Services P.Ltd, Faridabad vs. DCIT, Circle-3(1), New Delhi

In the result, the Appeals filed by the assessees in ITA No

ITA 90/DEL/2023[2018-19]Status: DisposedITAT Delhi06 Jul 2023AY 2018-19

Section 143(1)Section 143(2)Section 143(3)

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

Anangpal Jawla, Ballabhgarh vs. Ita, Circle-1, Faridabad

In the result, the Appeals filed by the assessees in ITA No

ITA 151/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Jul 2023AY 2020-21

Section 143(1)Section 143(2)Section 143(3)

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

Virender Gupta, New Delhi vs. DCIT CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 1780/DEL/2020[2018-19]Status: DisposedITAT Delhi06 Jul 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Manu Giri, AdvFor Respondent: Shri Ramdhan Meena, Sr. DR

Section 139(1)Section 139(3)Section 143(1)Section 143(1)(a)Section 154Section 80

date for filing the return was 31.10.2018. Return of the assessee was 2 Virender Gupta - AY: 2018-19 processed under Section 143(1)(a) of the Act for which an e.mail communication was made by CPC, Bengaluru dated 19.01.2019. In the said e.mail variance of Rs.37,051 was reported ... proposed adjustment. Assessee furnished its reply to this effect. Subsequently, the return was processed for which an intimation was issued under Section 143(1)(a) dated 05.04.2019. In the said intimation at Sr. No. 17 in both the column i.e. “as provided by tax-payer in return of income

Kala Ramesh Parmar, Mumbai vs. ITO Ward- 23(2)(6), Mumbai

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

ITA 581/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Jul 2023AY 2012-13

Bench: Shri Pavan Kumar Gadalekala Ramesh Parmar Ito Ward – 23(2)(6), 2/21,Kishorebuilding, Room No.303, बनाम/ Opp Edward Cinema, 3Rd Floor, Vs. 2Nd Floor, 521, Earnest House, Kalbadevi Road, Nariman Point, Mumbai- 400002. Mumbai- 400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadpp6229M (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri.Jitendra Singh.ARFor Respondent: Shri.Abhishek Kumar Singh, DR

Section 143(1)Section 143(3)Section 148Section 234BSection 250Section 68

determined with reference to the reasons recorded by the Assessing Officer. Even in a case where only an intimation is issued under section 143(1), the touchstone to be applied is as to whether there was reason to believe that income had escaped assessment. 35. Having discussed the above

Ciron Drugs & Pharmacuticals Pvt Ltd, Mumbai vs. CIT (Appeals), NFAC, Delhi

In the result, the appeal by the assessee is dismissed

ITA 1206/MUM/2023[2017-2018]Status: DisposedITAT Mumbai05 Jul 2023AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Raman S. ShahFor Respondent: Shri K.C. Selvamani

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 250Section 36(1)(iv)Section 36(1)(va)Section 37Section 43B

declaring a total income of Rs. 17,28,87,776. The said return of income was processed vide intimation dated 03/04/2019 issued under section 143(1) of the Act computing the total income of the assessee at Rs.17,60,19,770, inter-alia, after making disallowance of Rs.31 ... date of filing the return of income under section 139(1) of the Act. The learned AR further submitted that the amendment to section 143(1) of the Act, whereby disallowance is based on the basis of audit report, is effective from 01/04/2021 and therefore is not applicable

Anjani Logistics Private Limited, Vapi vs. Income Tax Officer, Ward - 1, Vapi

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

ITA 384/SRT/2023[2009-10]Status: DisposedITAT Surat05 Jul 2023AY 2009-10

Bench: Shri Pawan Singh(Physical Hearing) Anjani Logistics Private Limited, I.T.O., 301,302 Shree Jalaram Complex, Nr. Ward-1, Vs. Development Credit Bank, Vapi- Vapi. 396191, Gujarat. Pan No. Aahca 8368 H Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 143(1)Section 144Section 147Section 148Section 254(1)

Year (FY) 2008-09. The assessee filed its return of income for A.Y. 2009-10 declaring NIL income. The return was processed under Section 143(1) of the Act. The case of assessee was reopened under Section 147 and completed assessment under Section 144 r.w.s

Millennium Herbal Care Ltd, Mumbai vs. ACIT Circle 3(2) (1), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 2325/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Smt. Riddhi Mishra

Section 143(1)Section 2(24)(x)Section 250Section 254(1)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

income declaring a total income of Rs.75,40,880. The said return of income was processed vide intimation dated 18/03/2019 issued under section 143(1) of the Act computing the total income of the assessee at Rs.78,05,620, inter-alia, after making disallowance of Rs.2,38,889, on account

M/S Blackcat Services, Vasco vs. ACIT, Circle - 1(1), Panaji

In the result, both the appeals are dismissed

ITA 13/PAN/2021[2019-20]Status: DisposedITAT Panaji04 Jul 2023AY 2019-20

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.12 & 13/Pan/2021 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND

M/S Blackcat Services, Vasco vs. ACIT, Circle - 1(1), Panaji

In the result, both the appeals are dismissed

ITA 12/PAN/2021[2018-19]Status: DisposedITAT Panaji04 Jul 2023AY 2018-19

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.12 & 13/Pan/2021 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND

Tab India Granites Private Limited, Jaipur vs. DCIT Circle 1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 136/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Jul 2023AY 2017-18

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Runi Pal, Addl.CIT

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

erred in confirming the action of AO in making adjustments in the intimation u/s 143(1) which are outside the purview of Section 143(1)(a). The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted ... employees’ contribution to PF/ESI fund is upheld. The grounds of appeal on this issue is dismissed. Additional Grounds of appeal:- As per section 143(1)(a)(iv) of the Act, the total income or loss shall be computed after making adjustment being disallowance of expenditure [or increase the income] indicated

Dhabriya Polywood Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 122/JPR/2023[2020-21]Status: DisposedITAT Jaipur04 Jul 2023AY 2020-21

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

For Appellant: Shri Rajeev Sogani,CA &For Respondent: Smt. Runi Pal, Addl.CIT

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

adjustments in the intimation u/s 143(1) which are 2 DHABRIYA POLYWOOD LIMITED VS DCIT, CENTRAL CIRCLE-1, JAIPUR outside the purview of Section 143(1)(a). The action of the ld. CIT(A) is illegal, unjustified and against the facts of the case. Relief may please be granted ... disallowance made by the CPC Bengaluru while processing the return u/s 143(1) of the Act is beyond the scope of provisions of section 143(1(a) of the Act and,therefore, cannot be sustained. 7. We have carefully perused the decision of the co-ordinate bench in the case

S.S.Flexi Pack Private Limited, Raipur vs. ACIT-Circle-1(1), Raipur

ITA 97/RPR/2021[2018-19]Status: DisposedITAT Raipur03 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.97/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 S.S. Flexi Pack Private Limited Near Barkha Hotel, Station Road, Raipur (C.G.)-492 001 Pan: Aahcs3562K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri S. K. Meena, CIT-DR

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

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH