“ Section 143(1) ”

380 ITR 573 · 2016 · High Court

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

3,235

Malabar Industrial Co. Ltd. v. CIT

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.

243 ITR 83 · 2000 · Supreme Court

2,943

CIT v. Manjunatha Cotton & Ginning Factory

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.

359 ITR 565 · 2013 · High Court

2,590

CIT v. Multiplan India Ltd.

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.

38 ITD 320 · 1991 · ITAT

2,267

CIT v. Reliance Petroproducts Pvt. Ltd.

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.

322 ITR 158 · 2010 · Supreme Court

2,228

CIT v. Reliance Utilities & Power Ltd.

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.

313 ITR 340 · 2009 · High Court

2,118

Estate of Late Tukojirao Holkar v. CWT

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.

223 ITR 480 · 1997 · High Court

2,040

ITA 6504/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2023AY 2012-13

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)

Smt. Ritu Singh, Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Princy Singla, Sr. DR

Section 143(1)Section 143(3)Section 54Section 68

return declaring income of Rs. 1,37,420/- on 25.10.2013 belatedly as against due date of 31.07.2012. The return was processed under section 143(1) of the Income Tax Act, 1961 (the “Act”). Subsequently the case was selected for scrutiny through CASS. Initially statutory notices issued by the Ld. Assessing

Sri Shyam Charan Sewa Trust, Ludhiana vs. Income Tax Officer ( Exemptions ) Ward, Jalandhar

In the result, the appeal of the assessee bearing ITA No

ITA 214/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2023AY 2018-19

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

Section 11Section 139Section 139(9)Section 143(1)Section 250Section 8o

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

The Asstt. Commissioner of Income Tax, Circle -3, Srinagar vs. M/S Jyoti Limited, Srinagar

In the result, the appeal of the revenue bearing ITA No

ITA 612/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 Feb 2023AY 2014-15

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

Section 143(3)Section 24Section 250

Rs.28,76,910/- including license fee of Rs. 5 lacs, received from BHL, under the head of business income. This was accepted under section 143(1) of the I.T.Act, 1961 and the return of income was not selected for scrutiny u/s 143(3). However, a notice under section

Sri.John Mathew N, Alappuzha vs. The ITO, WD-2, Alappuzha

In the result, the appeal by the assessee is dismissed

ITA 81/COCH/2018[2001-02]Status: DisposedITAT Cochin24 Feb 2023AY 2001-02

Bench: Shri Sanjay Arora & Shri Sandeep Gosainshri John Mathew N. The Income Tax Officer Neroth House Ward - 2, Alleppey Vs. No. 1, Jubilee Road Alappuzha [Pan: Acupm8885D] Appellant Respondent Appellant By: Shri Anil D. Nair & Shri P.K. Biju, Advocates Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 03.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R Per Bench This Appeal By The Assessee Challenges The Validity Of The Reassessment Under Section 147 Read With Section 143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) Dated 20.11.2007 For Assessment Year (Ay) 2001-02, Since Upheld In First Appeal Vide Order Dated 24.01.2018 By The Commissioner Of Income Tax (Appeals), Kottayam (‘Cit(A)’ For Short). 2.1 At The Outset, Shri Anil D. Nair, The Ld. Counsel For The Assessee-Appellant, Would Submit That The Basis Of The Assessee’S Challenge Is Two-Fold: (A) Non-Supply Of The Reasons Recorded; & (B) True & Full Disclosure Of All Material Facts Relating To The Income Escaping Assessment By The Assessee Per His Return Of Income.

For Appellant: Shri Anil D. Nair &For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(2)Section 143(3)Section 147Section 148(2)Section 230ASection 234B

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Sandeep Gosain, Judicial

Dahida Seva Sahakari Mandali Limited, Village: - Dahida, Dist.:- Amreli vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 277/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), as against the Intimations passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2019-20. 2. The solitary issue involved ... assessee. 3. Aggrieved against the same, the assessee filed an appeal before CPC Centre claiming that there was no provision in section 143(1)(a) to make adjustment to the returned income by disallowing u/s. 80P, if the returned income is not filed within the due date specified

Shree Antaliya Kheti Vikas Karyakari Seva Sahakari Mandali Limited, Liliya Mota, Dist. Amreli vs. The ADIT (CPC), Bangaluru, Bengaluru

In the result, appeal of the assessee is allowed

ITA 276/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

Aliudepur Seva Sahakari Mandali Limited, Aliudepur Village, Taluka Lathi, Dist.: - Amreli-365430 vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 269/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

ACIT, Central Circle-1, Patna vs. Sonamoti Agrotech Pvt Ltd, Patna

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 143(2)Section 153ASection 68

assessments for assessment years 2002-03, 2005-06 and 2006-07 already stood completed and the returns in these years were accepted under Section 143(1) of the Act and these acceptance of returns processed under Section 143(1) of the Act was construed by the Hon’ble Delhi Court

Rishabh Mining Private Limited, New Delhi vs. ITO, Ward-21(1), New Delhi

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

ITA 3051/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Feb 2023AY 2012-13

Bench: Shri Kul Bharat

ITA 3050/DEL/2022[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.3048 to

Rishabh Mining Private Limited, New Delhi vs. ITO, Ward-21(1), New Delhi

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

Bench: Shri Kul Bharat

ITA 3049/DEL/2022[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.3048 to

Rishabh Mining Private Limited, New Delhi vs. ITO, Ward-21(1), New Delhi

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

Bench: Shri Kul Bharat

ITA 3048/DEL/2022[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.3048 to

Rishabh Mining Private Limited, Delhi vs. ITO, Ward-21(1), New Delhi

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

Bench: Shri Kul Bharat

ITA 2677/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Feb 2023AY 2019-20

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.3048 to

Kapil Kumar Nehra, Gurgaon vs. ITO Ward 2(2), Gurgaon

In the result, the appeals in ITA No

Bench: Sh. Anil Chaturvedikapil Kumar Nehra Vs. Ito 435/16, Nawal Cottage Ward – 2(2) Civil Line Near Pushpanjali Gurgaon Hospital, Gurgaon – 122 001

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

stressed that the action of the AO in making the extant disallowance does not fall in any of the clauses of section 143(1). 7. We fully agree with the proposition bolstered by the ld. AR that adjustment to the total income or loss can be made only ... clauses. The rival parties are consensus ad idem that the case can be considered as falling either under clause (ii) or (iv) of section 143(1). For ready reference, we are extracting the relevant provision as under: 7 ‘143. (1) Where a return has been made under section

Creative Arts Education Society, Delhi vs. DCIT Central Circle-6, Delhi

In the result, the appeal of the assessee is dismissed ex-parte

ITA 1048/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Feb 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri B.S. Anand, Sr.DR

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36Section 43B

Sr.DR for the Revenue further contended that the delayed deposit of employees contribution indicated in the Audit Report is sufficient for adjustment under section 143(1) of the Act, as held by the Pune Bench of the Tribunal in the case of Cemetile Industries vs ITO TS-933-ITAT

Improvement Trust, Kapurthala vs. Income Tax Officer ( Exemptions) Ward, Jalandhar

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

ITA 201/ASR/2022[2019-20]Status: DisposedITAT Amritsar23 Feb 2023AY 2019-20

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

For Appellant: Sh. Y. K. Sud, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR

Section 11Section 11ASection 12ASection 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, all these appeals are partly allowed

ITA 2755/DEL/2022[2019-20]Status: DisposedITAT Delhi22 Feb 2023AY 2019-20

Bench: Shri Kul Bharat

ITA 2754/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Feb 2023AY 2018-19

1 ITA Nos. 2752 to 2755/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, New Delhi

In the result, all these appeals are partly allowed

Bench: Shri Kul Bharat

ITA 2753/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Feb 2023AY 2017-18

1 ITA Nos. 2752 to 2755/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, all these appeals are partly allowed

Bench: Shri Kul Bharat

ITA 2752/DEL/2022[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17

1 ITA Nos. 2752 to 2755/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL

Vikas Gupta, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, all these appeals are partly allowed

Bench: Shri Kul Bharat