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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)

Sunil Prakash, Faridabad vs. DCIT CPC, Bengaluru

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

ITA 727/DEL/2021[2018-19]Status: DisposedITAT Delhi24 Nov 2021AY 2018-19

Bench: Shri R.K. Panda & Shri Vijay Pal Raoassessment Year: 2018-19 Sunil Prakash, Vs. Dcit, C/O Rra Taxindia, Cpc, D-28, South Extension Part-1, Bengaluru. New Delhi. Pan: Afvpp5777K (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta & Shri Somil Aggarwal, Advocates Revenue By : Shri Prakash Dubey, Sr.Dr Date Of Hearing : 23.09.2021 Date Of Pronouncement : 24.11.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25Th May, 2021 Of The National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Engaged In The Business Of Manufacturing Of Diesel Generating Set & Also Is A Contractor. He Filed His Return Of Income On 30.11.2018 Declaring An Income Of Rs.6,97,72,959/-. The Cpc, Bangalore, Issued Intimation U/S 143(1) Of The Act On 15Th December, 2019 Making An Addition Of Rs.1,43,36,615/- For Late Deposit Of Employees’ Contribution To Pf & Esi. In Appeal, The Ld.Cit(A) Upheld The Action Of The Ao On The Ground That Although The Payment Has Been Made Before Due Date Of Filing Of The Return, But, Same Has Not Been Deposited Within The Due Date Prescribed Under The Respective Acts.

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Prakash Dubey, Sr.DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(v)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER

Star Facilities Management Limited, New Delhi vs. ITO Ward -24(2), New Delhi

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

ITA 1755/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Nov 2021AY 2017-18

Bench: Shri R.K. Pandaassessment Year: 2017-18 Star Facilities Management Limited, Vs. Ito, 115-Ansal Bhawan, Ward-24(2), 16, Kasturba Gandhi Marg, New Delhi. New Delhi. Pan: Aalcs2854C (Appellant) (Respondent) Assessee By : Shri Arta Trana Panda, Advocate Revenue By : Shri Om Prakash, Sr.Dr Date Of Hearing : 01.11.2021 Date Of Pronouncement : 01.11.2021 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 4Th August, 2020 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2007-08. 2. The Only Effective Ground Raised By The Assessee In The Instant Appeal Is Regarding The Order Of The Cit(A) In Confirming The Disallowance Of Rs.2,62,984/- On Account Of Delayed Payment Of Employees’ Contribution To Pf & Esi. 3. Facts Of The Case, In Brief, Are That The Assessee Is A Private Limited Company & Filed Its Return Of Income On 30Th July, 2018 Declaring Nil Income. The Return Was Processed On 15Th May, 2019 At Cpc, Bangalore At An Income Of Rs.2,62,980/- By Making An Addition Of Rs.2,62,984/- On Account Of Late Deposit Of Pf/Esi U/S 36(1)(Va) Of The It Act. Before The Cit(A), The Assessee, Relying On Various Decisions, Submitted That The Addition Is Not Justified Since The Assessee Has Deposited The Employees’ Contribution To Pf & Esi Before The Due Date Of Filing The Return Of Income. However, The Ld.Cit(A), Following The Decision Of The Hon’Ble Delhi High Court In The Case Of Cit Vs. Bharat Hotels Ltd., Reported In 410 Itr 417 & Various Other Decisions, Held That The Assessee Is Not Entitled To Deduction U/S 36(1)(Va) Due To Failure On His Part In Depositing The Employees’ Contribution On Or Before The Due Date.

For Appellant: Shri Arta Trana Panda, AdvocateFor Respondent: Shri Om Prakash, Sr.DR
Section 139(1)Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT