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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)

Mrs. Beant Kaur Juneja, Nagpur vs. Income Tax Officer, Ward-4(2), Nagpur

The appeal of the assessee is ALLOWED

ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S

Satish Chand Gupta, Jaipur vs. ITO Ward 6(2), Jaipur

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

ITA 211/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Apr 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Dheeraj Borad, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 131Section 145(3)Section 250Section 69A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U

Vipul Vasant Patil, India vs. CPC, Assistant Director of Income Tax, Centralized Processing System of Income Tax Department

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 3974/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Apr 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Vipul Vasant Patil, The Asst. Director Of Heramb Kophrad Income-Tax, Centralized Umbergothan, Agashi, Vs. Processing Centre, Income Virar (W) Tax Department, Palghar-401 301. Bengaluru-560 500. Pan No. Apjpp 7462 H Appellant Respondent : Mr. Abdulkadir Jamsadwala Assessee By Revenue By : Ms. Rajeshwari Menon, Dr

For Respondent: Mr. Abdulkadir Jamsadwala
Section 139(1)Section 234BSection 90

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL

ACIT, Central Circle- 2, New Delhi vs. Mideast Integrated Steels Ltd., New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 991/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

such return is to be processed in the manner provided in the said sub-sections. However, upon furnishing of a return under section 139(1) of the Act or in response to notice issued under section 142(2) of the Act, if the Assessing Officer deems it appropriate to ensure ... based on notice issued under section 143(2) of the Act, which gets triggered only upon filing of return of income either under section 139(1) of the Act or in response to notice issued under section 142(1) of the Act. 11. In the facts of the present appeal

Mideast Integrated Steels Ltd., New Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 269/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

such return is to be processed in the manner provided in the said sub-sections. However, upon furnishing of a return under section 139(1) of the Act or in response to notice issued under section 142(2) of the Act, if the Assessing Officer deems it appropriate to ensure ... based on notice issued under section 143(2) of the Act, which gets triggered only upon filing of return of income either under section 139(1) of the Act or in response to notice issued under section 142(1) of the Act. 11. In the facts of the present appeal

Sunpack Barrier Films Private Limited, Ahmedabad vs. The ADIT, CPC, Bangaluru Present Juridiction the Dy.CIT, Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 593/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2021-22

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Pritesh Shah, A.RFor Respondent: Shri Sushil Kumar Katiar, Sr. DR
Section 115Section 115BSection 143(1)

conditions are as below: (I) the return of income for has been filed on or before the due date prescribed under Section 139 (1) of the Act (II) the assessee company has opted for taxation under Section 115 BAA of the Act in item (e) of “filing status” in “Part ... assessee submitted that the assessee company had filed return of income for the relevant assessment year before the due date specified under Section 139 (1) of the Act. The Counsel for the assessee furnished e-filing acknowledgement before us and submitted that as per the same, the date of filing

Smitaben Rajnikant Dave Legal Rep. Kalaen R. Joshi, Ahmedabad vs. The Itao, Ward-6(1)(4), Ahmedabad

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

ITA 1119/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri A.P. Nanavaty, A.RFor Respondent: Shri Urjit B. Shah, Sr. D.R
Section 139(1)Section 142(1)Section 143(2)Section 144Section 148

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2011-12 Smitaben Rajnikant

Meghana Paresh Jadhav, Pune vs. ITO, Ward 10(1), Pune

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

ITA 573/PUN/2024[2017-18]Status: DisposedITAT Pune24 Apr 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.573/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Pratik Sandbhor
Section 139(1)Section 142(1)Section 144Section 271ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं

Vishal Dadasaheb Burungale, Satara vs. ITO, Ward 3 Satara, Satara

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

ITA 571/PUN/2024[2012-13]Status: DisposedITAT Pune24 Apr 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.571/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Somnath M. Wajale
Section 139(1)Section 142(1)Section 144Section 148

under: The appellant is an individual and no regular return of income for the A.Y. 2012-13 under the provisions of section 139(1) was filed. The Assessing Officer, on receipt of information through ITS Data noticed that the appellant made cash deposit of Rs.17,10,500/- in the account

Vividh Karmachari Sahakari Pata Sanstha Maryadit, Wardha vs. Deputy Commissioner of Income Tax, CPC, Bangaluru

Appeal is dismissed in above terms

ITA 157/NAG/2023[2018-19]Status: DisposedITAT Nagpur24 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prakash NanwaniFor Respondent: Shri Abhay Y Marathe, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

1 ITA.No.157/NAG./2023 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL

Sukdev Sen, Navi Mumbai vs. ACIT, Cir. 61, Kolkata

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

ITA 78/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 139(1)Section 143(3)Section 234ASection 234BSection 234CSection 250Section 90Section 90(2)

rule (9) of rule 128 of the the Income-tax rules, 1962 before the due date for filing the return of income under section 139(1) the Income-tax Act, 1961 and also mandates that filing of Form No. 67 shall precede the filing of the return. The return ... that the foreign tax credit would be disallowed if the assessee does not file Form No. 67 within the due date prescribed under section 139(1) of the Act. We further note that Filing of Form No. 67 is a procedural/directory requirement and is not a mandatory requirement 7 I.T.A

Madison Communications Private Limited, Mumbai vs. Assessment Unit, Income Tax Department, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4000/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Apr 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Sunil Kumar Singhmadison Vs. Acit Circle 2(2)(1) Communications Pvt. 1St, Floor, Aayakar Ltd. Bhavan, New Marine 1St Floor, 349, Business Lines, Point, Western Express Highway, Andheri East, Mumbai-400020 Mumbai-400069 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacm5979P Appellant .. Respondent

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Mahita Nair
Section 115BSection 143(3)Section 144BSection 250

following three conditions: “(i) The return of income for AY 2020-21 has been filed on or before the due date specified under section 139(1) of the Act; ii) The assessee company has opted for taxation u/s 115BAA of the Act in (e) of "Filing Status" in "Part

Ashish Sood, Zirakpur vs. The Dy. Commissioner of Income Tax, Circle-1(1), Chandigarh

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

ITA 747/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh23 Apr 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 250Section 253Section 90

aforesaid order dt. 28/11/2023. Factual Matrix 3. The Assessee had for the A.Y. 2020-21 had filed return of income under 21/09/2020 section 139(1)of the Income Tax Act, 1961 on under acknowledgment no. 569299010210920 declaring the total income as Rs. 1,65,39,120/- wherein total tax paid ... appeal of the assessee is allowed. In the present case the return of income was filed on 21/09/2020 under 12. section 139(1) of the Income Tax Act, 1961 for the A.Y. 2020-21 but Form No. 67 and its accompaniments were uploaded on the system on 18/10/2021 claiming

Rachit Aggarwal (Prop.) Ashok Kumar Gupta & Co., Ludhiana vs. ITO, Ward II(2), Ludhiana

In the result, appeal of the assessee is allowed

ITA 858/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh22 Apr 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri S.Krishnan, Advocate &For Respondent: Shri Dharam Vir, JCIT, Sr.DR
Section 142(1)Section 144Section 144(1)(b)Section 234BSection 271ASection 68

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH

Pride Distributors Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Circle-4, Nagpur

Appeal is dismissed in above terms

ITA 69/NAG/2023[2014-15]Status: DisposedITAT Nagpur22 Apr 2024AY 2014-15

Bench: Shri Satbeer Singh Godara

For Appellant: For Revenue : Shri Abhay Y Marathe, Sr.DRFor Respondent: Shri Abhay Y Marathe, Sr.DR
Section 139(1)Section 143(3)Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA

Govind Saini, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 629/JPR/2023[2017-2018]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-2018

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Sh. Mukesh Khandelwal (CA)For Respondent: Sh. Monisha Chaudhary (Addl. CIT)
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 44A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Smt. Aruna, Bangalore vs. Income-Tax Officer, Ward-1(2)(2), Bangalore

In the result, appeal of the assessee is dismissed

ITA 537/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Apr 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Sukruth N. Segu, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for department
Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 144CSection 44ASection 68

while pursuing the records noticed that assessee has not filed return of income for the assessment year 2017-18 as per provisions of section 139(1) of the Act. Accordingly, notice u/s 142(1)(i) of the Act was issued to the assessee on 14.3.2018. The same was duly served

Pravin Mohanrao Shetkar, Solapur vs. Income Tax Office Ward-2, Latur

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

ITA 508/PUN/2024[2012-13]Status: DisposedITAT Pune19 Apr 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.508/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 139(1)Section 144Section 148Section 69A

appellant is an individual and had not filed the return of income for the A.Y. 2012-13 voluntarily under the provisions of section 139(1) of the Act. The AO had come to know that the appellant made cash deposit of Rs.10,95,100/- in savings bank held with IDBI

Shri Dadasaheb Somadale Shikshan Prasarak Mandal, Pandharpur vs. Dy Commissioner of Income Tax, Pune

In the result, the appeal of the appellant is allowed

ITA 306/PUN/2024[2011-12]Status: DisposedITAT Pune19 Apr 2024AY 2011-12

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.306/Pun/2024 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai
Section 10Section 10(23)(iiiab)Section 139Section 139(1)Section 148Section 68

Bombay Public Trusts Act, 1950. It was formed with the object of imparting education. No regular return of income under the provisions of section 139(1) of the Act was filed. The Assessing Officer formed opinion that income escaped 2 assessment, as the Trust made cash deposit of Rs.40

Shree Agarwal Coal India Private Limited, Nagpur vs. DCIT/ACIT, Circle 4, Nagpur

In the result, appeal of the assessee is partly allowed

ITA 28/NAG/2022[2019-20]Status: DisposedITAT Nagpur19 Apr 2024AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.28/Nag/2022 िनधा"रण वष" / Assessment Year :2019-20 Shree Agarwal Coal India The Dcit/Acit, Private Limited, V Circle-4, Nagpur. 216, Devkripa Society, S Bhandara Road, Nagpur – 440008. Pan: Aafcs6709L Appellant/ Assessee Respondent/Revenue Assessee By Shri Amit Darak – Ca-Ar Revenue By Shri Abhay Y. Marathe– Sr.Dr Date Of Hearing 19/03/2024 Date Of Pronouncement 19/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Delhi Passed U/S.250 Of The Income Tax Act, 1961 For A.Y.2019-20 On 26.12.2021, Emanating From Order Under Section 143(1) Dated 25.12.2020 Issued By Dcit(Cpc), Shree Agarwal Coal India Private Limited [A]

Section 139(1)Section 143(1)Section 250Section 80ASection 80I

hearing of the appeal.” Brief facts of the case : 2. In this case, assessee had filed Return of Income for A.Y.2019-20 under section 139(1) on 31.10.2019. CBDT vide notification no.F.No.225/157/209/ITA.II dated 27.09.2019 had extended the date for filing Return of Income and Various Reports of Audit for A.Y.2019-20 ... have heard both the parties and perused the records. It is a fact that assessee had filed Return of Income under section 139(1) of the Act, electronically on 31.10.2019, which was within the extended due date for filing Original Return of Income. In 2019, due date for filing