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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)

Anang Pal Jawla, Haryana vs. Circle 1, Faridabad

In the result, appeal of the assessee is dismissed

ITA 579/DEL/2022[2019-20]Status: DisposedITAT Delhi10 May 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2019-20 Anang Pal Jawla, Vs Ao, Advocate Vijay Kumar Gupta, Circle-1, Opp. Jain Mandir, Faridabad. Main Bazar, Faridabad, Haryana – 121 004. Pan: Aqapj1168Q (Applicant) (Respondent) Assessee By : None Revenue By : Shri Bhupendera Anant, Sr. Dr Date Of Hearing : 09.05.2023 Date Of Pronouncement : 10.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.579/Del/2022 For Ay 2019-20 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Din & Order No.Itba/Nfac/S/250/2021-22/1040963669(1) Dated 17.03.2022 Against The Order Of Assessment Passed U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 07.07.2020 By The Ld. Acit, Cpc (Hereinafter Referred To As ‘Ld. Ao’). 2. None Appeared On Behalf Of The Assessee. Since The Issue Is Already A Covered Issue, We Proceed To Dispose Of This Appeal On Hearing The Ld. Dr & Based On Materials Available On Record.

For Appellant: NoneFor Respondent: Shri Bhupendera Anant, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Kamal Dixit, Haryana vs. AO Ward-2, Sonepat

In the result, appeal of the assessee is dismissed

ITA 846/DEL/2022[2018-19]Status: DisposedITAT Delhi08 May 2023AY 2018-19

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2018-19 Kamal Dixit, Vs Ao, 240, Vpo-Bhainsra Wali, Ward-2, Ballabgarh, Sonepat. Faridabad, Haryana – 121 004. Pan: Astpd3725G (Applicant) (Respondent) Assessee By : None Revenue By : Shri Anuj Garg, Sr. Dr Date Of Hearing : 01.05.2023 Date Of Pronouncement : 08.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.846/Del/2022 For Ay 2018-19 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Din & Order No.Itba/Nfac/S/250/2021-22/1035026042(1) Dated 23.08.2021 Against The Order Of Assessment Passed U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 23.03.2020 By The Ld. Acit, Cpc (Hereinafter Referred To As ‘Ld. Ao’). 2. At The Outset, We Find That The Appeal Preferred By The Assessee Before Us Is Delayed By 189 Days. In View Of The Relaxation Provided By The Hon’Ble Supreme Court In The Light Of Covid 19 Pandemic, We Deem It Fit To Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: NoneFor Respondent: Shri Anuj Garg, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Veritas (India) Ltd, Mumbai vs. DCIT - CC- 5(1), Mumbai

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

ITA 1896/MUM/2019[2012-13]Status: DisposedITAT Mumbai04 May 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1896/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2012-13) M/S. Veritas (India) Ltd. बिधम/ Dcit, Central Circle-5(1) 701, Embassy Centre, Room No. 1928, 19Th Vs. Nariman Point, Mumbai- Floor, Air India Building 400021. Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacd1654J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Gaurav Kabra Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 31/03/2023 घोषणा की तारीख /Date Of Pronouncement: 04/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)-53, Mumbai Dated 25.01.2019 For The Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Order Of The Ao U/S 143(3) R.W.S 153A, R.W.S. 144C(3) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 3. First Of All, We Will Deal With The Ground No. 2 & 3, Wherein The Assessee Has Challenged The Action Of The Ao To Have Made An Addition On Account Of Transfer Pricing Adjustment Of Rs.1,93,43,532/- (On Account Of Share Application Money) & Rs.1,32,99,750/- (On Account Of Guarantee Commission) & Are Noted To Be Emanating From The Transfer Pricing Order (Tpo) Dated 29.01.2016 Passed U/S 92Ca(3) Of The Act. According To The Ld. Ar, The Tpo Order Is Bad In Law Because The Assessee Has Filed The Original Return Of Income On 29.12.2017

For Appellant: Shri Gaurav KabraFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 132Section 143(2)Section 143(3)Section 153ASection 92C

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN