← All Phrases

“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)

Vibha Subhash Singh, Kharghar vs. ITO Ward-2(2), Kalyan

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

ITA 3740/MUM/2023[2013-14]Status: DisposedITAT Mumbai29 Feb 2024AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singhvibha Subhash Singh Vs. Income Tax Officer- 1601 Viswahans, Sector Nfac, Ward 2(2) 35D, Near Bank Of India, Mohan Plaza, 2Nd Floor, Kharghar – 410210 Wayale Nagar, Khadakpada, Kalyan (W), Kalyan - 421301 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Apsps5258R Appellant .. Respondent Appellant By : Rajeev Waglay Respondent By : S. Arunkumar Date Of Hearing 28.02.2024 Date Of Pronouncement 29.02.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 07.08.2023 For A.Y. 2013-14. The Assessee Has Raised The Following Grounds Before Us: “I. Confirming The Addition Of Rs. 24,97,500 U/S. 69 Of Income Tax Act, 1961 On The Ground That The Appellant Had Neither Tendered The Income Tax Return Nor The Details Of Investment As Stated By The Assessing Officer Without Appreciating The Fact That The Appellant Had Filed The Return Of Income In Response To Notice U/S. 148 On 21.9.2021 Under Acknowledgment No. 550248700210921 & That This Return Was Very Much Available On Income Tax Portal. Ii. Confirming The Above Addition Without Appreciating The Fact That When The Appellant Had Invested Of Rs. 14,00,000 Only In The Property, Higher Value Could Not Have Been Attributed To The Appellant Without Any Basis.

For Appellant: Rajeev WaglayFor Respondent: S. Arunkumar
Section 139(1)Section 144Section 147Section 148Section 250Section 69

P a g e | 1 Vibha Subhash Singh Vs. ITO, NFAC, Ward 2(2) IN THE INCOME TAX APPELLATE TRIBUNAL