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“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)

Vindhya Trust, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the assessee is allowed

ITA 2121/DEL/2025[2023-24]Status: DisposedITAT Delhi28 Nov 2025AY 2023-24

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 11Section 143(1)Section 250

order of Ld. CIT(A), assessee is in appeal before the Tribunal by taking following grounds of appeal:- “Ground 1 ADJUSTMENT MADE UNDER SECTION 143(1) OF THE ACT: On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals ... appellant any opportunity of being heard and the same is in gross violation of principles of natural justice and also the provisions of Section 143(1) of the Act. The Appellant prays that the adjustment made is illegal, unwarranted and contrary to the law and may therefore kindly be struck

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

1)(va) read with section 43B in respect of employee’s contribution to PF/ ESI while processing the return of income under Section 143 (1) of the IT Act 1961. 2. Heard rival submissions and perused the orders of the authorities below ... concerned we observed that the intimation under Section 143 (1) was passed on 21.03.2019 and while passing the intimation the AO/CPC made disallowance in respect of employees contribution to PF/ESI. 3. We observed that the issue as to whether there can be any disallowance under Section 36(1)(va) read

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

1)(va) read with section 43B in respect of employee’s contribution to PF/ ESI while processing the return of income under Section 143 (1) of the IT Act 1961. 2. Heard rival submissions and perused the orders of the authorities below ... concerned we observed that the intimation under Section 143 (1) was passed on 21.03.2019 and while passing the intimation the AO/CPC made disallowance in respect of employees contribution to PF/ESI. 3. We observed that the issue as to whether there can be any disallowance under Section 36(1)(va) read

Keysight Technologies India Pvt Ltd, Delhi vs. DCIT, Circle-13(1), Delhi

The appeals of the assessee are allowed

ITA 4347/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Shashwat Bajpai, Advocate &For Respondent: Shri Om Prakash, Sr. DR
Section 143Section 143(1)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT

Keysight Technologies India Pvt Ltd., Delhi vs. DCIT, Circle-13(1), Delhi

The appeals of the assessee are allowed

ITA 4346/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Shashwat Bajpai, Advocate &For Respondent: Shri Om Prakash, Sr. DR
Section 143Section 143(1)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT

Manmegh Singh Kanwar, Uttar Pradesh vs. ITO, Ward-73(1), Delhi

In the result, the appeal of the assessee is allowed as indicated above

ITA 3063/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Manmegh Singh Kanwar Vs. Asstt. Director Of Income Tax, 4R, 503, Gurjinder Vihar, Cpc Awho Township Greater Bangalore Noida, Gautam Budh Nagar, Noida U.P. Pan No.Avqps3897N Appellant Respondent Assessee By Ms. Priyanka Jindal, Advocate Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 28.11.2025

Section 143(1)Section 246ASection 36(1)Section 36(1)(va)

sustaining the disallowance under Section 36(1)(va) r.w.s. 43B of the Act in respect of PF/ESI contribution while processing the return under Section 143(1) of the Act. 2. In the appeal filed before us the assessee challenged the order ... orders of the authorities below. 4. Brief facts of the case are that CPC while processing the return and sending the intimation under Section 143(1) of the Act dated 09.01.2020 made disallowance of Rs.99,07,089/- in respect of the employee’s contribution to PF/ESI. This intimation was passed

M/S Ujvn Limited, Uttarakhand vs. Deputy Commissioner of Income Tax, Uttarakhand

ITA 127/DDN/2025[2024-25]Status: DisposedITAT Dehradun27 Nov 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

1)(va), is bad in law and against the facts and circumstances of the case and the same is outside the purview of section 143(1) of the Act. 4. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred

DCIT, Circle-1(1)(1), Subhash Road vs. Ujvn Limited, Gms Road

ITA 126/DDN/2025[2017-18]Status: DisposedITAT Dehradun27 Nov 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

1)(va), is bad in law and against the facts and circumstances of the case and the same is outside the purview of section 143(1) of the Act. 4. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred

Pamoist Charitable Trust, Jagraon vs. Income Tax Officer (Exemption), Ward, Jalandhar

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 223/ASR/2025[2021-22]Status: DisposedITAT Amritsar27 Nov 2025AY 2021-22

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Withdrawal application)
Section 11Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH

Ravi Kant Luthra, Amritsar vs. Income Tax Officer Ward-1(1), Amritsar

In the result, the appeal of the assessee is allowed

ITA 444/ASR/2024[2021-22]Status: DisposedITAT Amritsar27 Nov 2025AY 2021-22

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 444/Asr/2024 Assessment Year: 2021-22 Ravi Kant Luthra, 1-Patel Vs. Adit, Cpc, Chowk Guru Bazar, Amritsar. Bengaluru. [Pan:-Alnpk7173Q] (Appellant) (Respondent) Sh. Himanshu Gupta, Ca Appellant By Respondent By Sh. Charan Dass, Sr. Dr

Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)

scheme of taxation under section 115BAC and also submitted Form 10-IE on date of filing revised return - Assessing Officer completed assessment under section 143(1) without allowing benefit of tax rate prescribed under new scheme of taxation on ground that Form 10-IE had not been filed within time

Commscope India Private Limited, Panaji vs. Centralised Processing Centre, Bengaluru

The appeal of the assessee is DISMISSED as withdrawn

ITA 161/PAN/2025[2021-22]Status: DisposedITAT Panaji27 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliआयकर अपील सं. Ita No. 161/Pan/2025 निर्धारण वर्ा / Assessment Year : 2021-22 Commscope India Pvt. Ltd. Plot No. N2, Phase-Iv, Verna Industrial Estate, Verna, Goa. Pan : Aabca8820A . . . . . . . Appellant बिधम / V/S Dy./Asstt. Commissioner Of Income Tax Circle-1(1), Panaji. . . . . . . . Respondent Represented Assessee By : None For The Assessee Revenue By : Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing: 27/11/2025 Date Of Pronouncement : 27/11/2025 Order Per G. D. Padmahshali, Am; The Present Appeal Of The Assessee Is Instituted U/S 253(1) Of The Income Tax Act, 1961 [‘The Act’ In Short] Challenges The Order Dt. 31/03/2025 Passed U/S 250 Of The Act By The Addl./Jt. Commissioner Of Income Tax Appeals-6, Mumbai [‘Ld. Cit(A)’ In Short] Which In Turn Arisen From The Order Of Intimation Dt. 17/10/2022 Passed U/S 143(1) Of The Act By The Central Processing Centre, Bengaluru [‘Ld. Ao/Cpc’ In Short] For Assessment Year 2021-22 [‘Ay’ In Short]

For Appellant: None for the AssesseeFor Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 143(1)Section 250Section 253(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Income Tax Officer, New Libra Kothi, Railway Road, Sirhind vs. Bhagwan Dass, Amloh Road, Mandi Gobindgarh

In the result, appeal of the Revenue is dismissed

ITA 1025/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh27 Nov 2025AY 2021-22
For Respondent: Shri Tej Mohan Singh, Advocate
Section 115BSection 133(6)Section 143(1)Section 36(1)Section 36(1)(vii)Section 68

return of income for A.Y. 2021-22 on 25.02.2022, declaring a total income of Rs.11,05,810/-. The return was processed under section 143(1) of the Act. Subsequently, the case was selected for complete scrutiny under CASS, for complete scrutiny with the reason “Assessee has made substantial purchases from

Income-Tax Officer, Ward-4(1)(1), Ahmedabad vs. Shree Vishvamurte Trad Invest Private Limited, Ahmedabad

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

ITA 432/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115BSection 143(1)Section 147Section 148Section 68Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant

Cosmos Engitech Private Limited, Vadodara, Gujarat vs. Asst. Commissioner of Income Tax, Circle 1(1)(1), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 1466/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumarcosmos Engitech Private Ltd., The Assistant Vs. Plot No.85/2, Cosmos House, Commissioner Padra Road, Atladara, Of Income Tax, Vadodara-380015. Circle-1(1)(1), Vadodara. [Pan :Aaacc7647 J] (Appellant) .. (Respondent) Appellant By : Shri Tej Shah, Ar Respondent By: Shri Rameshwar P Meena, Sr. Dr Date Of Hearing 11.11.2025 Date Of Pronouncement 27.11.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 35Section 35(1)(ii)

return of income for A.Y. 2015-16 on 29.09.2015 declaring total income of Rs.2,89,78,860/-. The return was processed under section 143(1) on 26.11.2015, and subsequently selected for scrutiny. Assessment under section 143(3) was completed on 18.08.2017 determining the same income. It was later noticed that

Shri Vir Transport Opertors Copo Credit & Service Society Ltd., Dahod vs. The Dy. CIT, Anand Circle, Ahmedabad

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

ITA 1465/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Ms. Ursvashi Sodhan, ARFor Respondent: Shri Girish Parihar, Sr. DR
Section 143(1)(a)Section 143(2)Section 143(3)Section 144BSection 270ASection 56Section 57Section 80PSection 80P(2)(d)

claiming deduction of Rs. 1,19,38,736/- under section 80P of the Act. The return was processed under section 143(1)(a) on 25.11.2021. The case was selected for Complete Scrutiny under CASS. Notices were issued under section 143(2) and 142(1) along with questionnaires were issued

Shree Vishvamurte Tradinvest Private Limited, Ahmedabad vs. ITO Ward 4 (1) (1), Ahmedabad

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

ITA 103/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115BSection 143(1)Section 147Section 148Section 68Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant

Western Maharashtra Development Corporation Ltd., Shivajinagar vs. DCIT Circle-12, Pune

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

ITA 1967/PUN/2025[2018-19]Status: DisposedITAT Pune27 Nov 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1967/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Sharad VazeFor Respondent: Shri Amit Bobde
Section 143(1)Section 154Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Awadhnarayan Bhagwanta Singh, Mumbai vs. ITO 4(1)(2), Mumbai

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

ITA 6045/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Nov 2025AY 2017-18

Bench: Shri Anikesh Banerjee & And Smt. Renu Jauhri

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Surendra Mohan (SR DR)
Section 115BSection 143(1)Section 143(3)Section 250Section 56(2)(vii)

order 10/12/2019. 2. The brief facts of the case are that the assessee filed his return of income, which was processed under section 143(1) of the Act. The case was subsequently selected for limited scrutiny through CASS. During the assessment proceedings, it was noticed that the assessee had purchased

Shree Raj Crystal Co Op Housing Society Ltd, Mumbai vs. ITO Waqrd 42(1)(5), Mumbai

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

ITA 5769/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 Nov 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry, Jm Shree Raj Crystal Co-Op. Asst. Director Of Income Housing Society Ltd. Tax, Cpc, Bengaluru Royal Complex, Chandawarkar Vs. Road & Eksar Road Junction, Borivali West, Mumbai 400091. Pan/Gir No. Aaas7159K (Appellant) : (Respondent) Assessee By : Shri Bhavesh Gala/Devang Divech Respondent By : Shri Praveen K. Srivastav, Sr. Dr Date Of Hearing : 19.11.2025 Date Of Pronouncement : 27.11.2025 O R D E R Per Narender Kumar Choudhry, J M:

For Appellant: Shri Bhavesh Gala/DevangFor Respondent: Shri Praveen K. Srivastav, SR
Section 143(1)Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM Shree Raj Crystal Co-op

Kae Capital Fund, Mumbai vs. ITO Ward 25(1)(1), Mumbai

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

ITA 3752/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Nov 2025AY 2020-21

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailkae Capital Fund, 74Ab, Jolly Maker Chambers Ii, Vinay Shah Marg, Mumbai – 400021 ............... Appellant Pan : Aabtk9875E V/S Income Tax Officer, Ward – 25(1)(1)., ……………… Respondent Kautilya Bhavan, Bkc, Mumbai

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 10Section 10(35)Section 115USection 143(1)Section 154Section 250

received from mutual fund units. The disallowance was made by the CPC in the rectification order passed under Section 154 read with Section 143(1) of the Act. 2.2. The Ld. CIT(A) erred in not acknowledging the fact that as per the Finance Act 2020, the exemption under section ... erred in upholding the action of the CPC in levying interest under Section 234C through the order passed under section 154 read with Section 143(1) of the Act. The Ld. CIT(A) incorrectly treated the levy of interest under section 234C as merely consequential in nature and linked