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“Section 139(1)”

Section References (mined)Section 139Section 139(1)7,818 judgments

The decision most relied on for Section 139(1) is CIT v. Manjunatha Cotton & Ginning Factory (359 ITR 565), cited in 2,590 judgments on BharatTax.

Leading authorities on Section 139(1)

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.

Goetze (India) Ltd. v. CIT
284 ITR 323 · 2006 · Supreme Court
1,842
citing judgments

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Gujarat State Road Transport Corporation
366 ITR 170 · 2014 · High Court
1,158
citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

CIT v. SSA’s Emerald Meadows
73 Taxmann.com 241 · 2016 · High Court
791
citing judgments

A penalty notice under section 271(1)(c) read with section 274 of the Income Tax Act is invalid if it fails to specify whether the penalty is for concealment of income or for furnishing incorrect particulars of income.

Judgments citing Section 139(1)

Uma Maheswari, Chennai vs. ACIT, Ncc-7(1), Chennai

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

ITA 2858/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Mr.K. Iliayaraja, Addl.CIT
Section 115BSection 139(1)Section 147Section 148Section 271ASection 69A

अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद

M/S. R R Industries Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

ITA 2743/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Feb 2026AY 2010-11

Bench: Shri Aby T. Varkey & Ms. Padmavathy. Sआयकर अपील सं./Ita Nos.2741 To 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 To 2010-11 M/S. Rr Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [Pan: Aaacr 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Dcit, Central Circle-1(4), Chennai. (प्रत्यर्थी/Respondent) : Mr.M.K. Rangaswamy, Ca : Ms.R. Anitha, Addl.Cit : 11.02.2026 : 18.02.2026 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), (Hereinafter In Short 'The Ld.Cit(A)'), Chennai-18, Dated 07.08.2025, For The Assessment Year (Hereinafter In Short 'Ay') 2008-09 To 2010-11 Confirming The Penalty- Imposed U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act'). :: 2 ::

Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

M/S. R R Industries Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

ITA 2742/CHNY/2025[2009-10]Status: DisposedITAT Chennai18 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. Sआयकर अपील सं./Ita Nos.2741 To 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 To 2010-11 M/S. Rr Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [Pan: Aaacr 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Dcit, Central Circle-1(4), Chennai. (प्रत्यर्थी/Respondent) : Mr.M.K. Rangaswamy, Ca : Ms.R. Anitha, Addl.Cit : 11.02.2026 : 18.02.2026 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), (Hereinafter In Short `The Ld.Cit(A)'), Chennai-18, Dated 07.08.2025, For The Assessment Year (Hereinafter In Short `Ay') 2008-09 To 2010-11 Confirming The Penalty- Imposed U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act'). :: 2 ::

Section 10ASection 143(3)Section 153CSection 2Section 271(1)(c)Section 274

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

M/S. R R Industries Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2741/CHNY/2025[2008-09]Status: DisposedITAT Chennai18 Feb 2026AY 2008-09

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.M.K. Rangaswamy, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Pooja Vinod Wadhwani, Mumbai vs. Income Tax Officer Ward, -2, Kalyan

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

ITA 806/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Feb 2026AY 2014-15

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailpooja Vinod Wadhwani, 105, Tulip Building, May Flower, Ambernath, Maharashtra - 421501 ............... Appellant Pan: Aaqpw2153G V/S Income Tax Officer, Ward - 2, Kalyan, Mohan Plaza, Khadakpada, ……………… Respondent Kalyan (W) - 421301

For Appellant: M. SubramanianFor Respondent: Shri Virabhadra Mahajan, Sr. DR
Section 139Section 139(1)Section 142(1)Section 147Section 148Section 250Section 69A

case are that the assessee is an individual and, for the year under consideration, did not file her original return of income under section 139(1) of the Act. Pursuant to the information received from the Non-filers Monitoring System that the assessee has deposited cash amounting to Rs. 1

Om Prakash Gupta, Gwalior vs. Income Tax Officer, Ward 3(2), Gwalior

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

ITA 372/AGR/2025[2017-2018]Status: DisposedITAT Agra17 Feb 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Om Prakash Gupta Vs. Income Tax Officer, Site No. 1, City Centre Ward 3(2), Gwalior Gwalior, Madhya Pradesh, India Pan : Agspg9180F (Appellant) (Respondent) Assessee By Shri Gaurav Goyal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

Section 139(1)Section 143(2)Section 144Section 147Section 148Section 69ASection 80T

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017

Gujarat Medical Education and Research Society Ahmedabad, Gandhinagar vs. The Dy.CIT, Circle-1, Exemp, Ahmedabad

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income-tax Act, 1961 ("the Act"), under the belief that its income was wholly exempt under section 10(23C)(iiiab)/(iiiac ... receipts and extent of Government funding, were furnished either before the Assessing Officer or during appellate proceedings. The CIT(Appeals) further noted that section 139(1) of the Act mandates filing of return of income where total income exceeds the basic exemption limit and that mere assertion of exemption does

Gujarat Medical Education and Research Society Ahmedabad, Gandhinagar vs. The Dy.CIT, Circle-1, Exemp, Ahmedabad

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income-tax Act, 1961 ("the Act"), under the belief that its income was wholly exempt under section 10(23C)(iiiab)/(iiiac ... receipts and extent of Government funding, were furnished either before the Assessing Officer or during appellate proceedings. The CIT(Appeals) further noted that section 139(1) of the Act mandates filing of return of income where total income exceeds the basic exemption limit and that mere assertion of exemption does

Gujarat Medical Education and Research Society Ahmedabad, Gandhinagar vs. The Dy.CIT, Circle-1, Exemp, Ahmedabad

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income-tax Act, 1961 ("the Act"), under the belief that its income was wholly exempt under section 10(23C)(iiiab)/(iiiac ... receipts and extent of Government funding, were furnished either before the Assessing Officer or during appellate proceedings. The CIT(Appeals) further noted that section 139(1) of the Act mandates filing of return of income where total income exceeds the basic exemption limit and that mere assertion of exemption does

Gujarat Medical Education and Research Society Ahmedabad, Gandhinagar vs. The Dy.CIT, Circle-1, Exemp, Ahmedabad

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income-tax Act, 1961 ("the Act"), under the belief that its income was wholly exempt under section 10(23C)(iiiab)/(iiiac ... receipts and extent of Government funding, were furnished either before the Assessing Officer or during appellate proceedings. The CIT(Appeals) further noted that section 139(1) of the Act mandates filing of return of income where total income exceeds the basic exemption limit and that mere assertion of exemption does

Gujarat Medical Education and Research Society Ahmedabad, Gandhinagar vs. The Dy.CIT, Circle-1, Exemp, Ahmedabad

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

running medical colleges and hospitals. For the Assessment Year 2015-16, the assessee did not file its return of income under section 139(1) of the Income-tax Act, 1961 ("the Act"), under the belief that its income was wholly exempt under section 10(23C)(iiiab)/(iiiac ... receipts and extent of Government funding, were furnished either before the Assessing Officer or during appellate proceedings. The CIT(Appeals) further noted that section 139(1) of the Act mandates filing of return of income where total income exceeds the basic exemption limit and that mere assertion of exemption does

Aptara Technologies Private Limited, Pune vs. DCIT, Circle1(1), Pune

In the result, the appeal of the assessee is dismissed

ITA 63/PUN/2020[2015-16]Status: DisposedITAT Pune17 Feb 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar
Section 115Section 115QSection 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 32

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

Brightmoon Securities Private Limited, Kolkata vs. ITO, Ward 25(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3285/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar, Am Brightmoon Securities Private Ito, Ward 25(1) Limited Aaykar Bhawan Dakshin, 2, C/O S.N. Ghosh & Associates, Gariahat Road (South) Advocates, 2 Garstin Place, 2 Nd Room No.1/9, 1St Floor, Vs. Floor, Suite No.203, Off Hare Kolkata-700053, Street, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagcb7280E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Susanta Saha, DR
Section 139(1)Section 143Section 143(2)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Brightmoon Securities Private ITO, Ward 25

Bhairab Jnananandababa Seva Sangha, Hooghly vs. ITO, Ward 1(2), Exempt, Kolkata

In the result, both appeals of the assessee are allowed"*

ITA 3059/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am**

Section 11Section 139(1)Section 143(1)

## **IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH , KOLKATA BEFORE SHRI RAJESH KUMAR, AM** **ITA No. 3059/KOL/2025 (Assessment Year: 2017

Labh Combines Pvt. Ltd., Kolkata vs. DCIT, Circle 7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2382/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

G.C.T.Alumni Association, Coimbatore vs. ACIT, Exemptions, Coimbatore

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

The Triplicane Coop Credit Society Ltd., Chennai vs. ITO, Ward-9(1), Chennai

ITA 2993/CHNY/2025[2021-22]Status: DisposedITAT Chennai17 Feb 2026AY 2021-22

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2992&2993/Chny/2025 िनधा"रण वष" /Assessment Year: 2020-21 & 2021-22

For Appellant: Mr. B. Suresh, C.A ""For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(1)Section 148Section 250Section 80ASection 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

The Triplicane Coop Credit Society Ltd., Chennai vs. ITO, Ward-9(1), Chennai

ITA 2992/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2992&2993/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 & 2021-22 The Triplicane Cooperative Credit Society Ltd., Old No.35, New No.73, Bharathi Salai, Triplicane, Chennai - 600 005. Pan: Aaaвт 2681E (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से /Respondent By सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement The Income Tax Officer, Vs. Ward-9(1), Chennai. (प्रत्यर्थी/Respondent) Mr. B. Suresh, C.A Ms. R. Anitha, Addl. Cit 12.02.2026 17.02.2026 Per Padmavathy.S, A.M: आदेश / Order These Appeals By The Assessee Are Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi, (In Short "Cit(A)") Passed U/S. 250 Of The Income Tax Act, 1961 (In Short "The Act") Both Dated 13.08.2025 For Assessment Year (Ay) 2020-21 & 2021-22. The Common Issue Contended In Both These Appeals Pertain To The Denial Of Deduction U/S.80P(2)(D) For The Interest Received From Chennai Central Cooperative Bank Ltd.

Section 139(1)Section 148Section 250Section 80ASection 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

Shatrughan K. Patil, Thakurli vs. Asst.Comm.Income Tax Officer Central Circle 2, Thane

ITA 964/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Feb 2026AY 2012-13

Bench: Smt Beena Pillai & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Amit Jhaveri and Shri Dharmil Jhaveri, CAsFor Respondent: Shri Arun Kanti Datta, CIT DR
Section 132Section 139(1)Section 143(3)Section 153ASection 2(47)(v)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Mobil Trust Series 27, Mumbai vs. Dy CIT, (Exemption)-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 7777/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Feb 2026AY 2022-23

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmobil Trust Series 27 Dcit(Exemption)- Ground Floor -12, R 2, Kamani Marg, Asian Vs. Mtnl Tel Ex Building, Ballard Estate, Building, Cumballa Mumbai-400 001. Hills, Pedder Road, Mumbai-400 026 Pan/Gir No. Aahtm6834D (Applicant) (Respondent) Assessee By Shri S. Raghunathan & Shri Gopal Sharma, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 17.02.2026

Section 10Section 139(1)Section 142(1)Section 143(2)Section 144Section 144BSection 250Section 272A(1)(d)

Special Purpose Entity/Vehicle as defined under 115TCA of the Act. For the Assessment Year 2022–23, it filed its return of income under section 139(1) of the Act on 30.07.2022 declaring total income at Rs. 0/-.The case was selected for scrutiny. Notice under section 143(2) was issued