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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)

Ammapalayam Basuvaptti Primary Agricultural Co Op Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1) Erode, Erode

In the result, the appeal of the assessee is allowed

ITA 2706/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Dec 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 270ASection 56Section 80PSection 80P(2)(a)

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

Ammapalayam Basuvaptti Primary Agricultural Co Op Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1) Erode, Erode

In the result, the appeal of the assessee is allowed

ITA 2705/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Dec 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 270ASection 56Section 80PSection 80P(2)(a)

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

Mr. Pankaj Kisan Gorde, Kalyan vs. ITO, Ward 3(2), Kalyan

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

ITA 4662/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Dec 2025AY 2018-19

Bench: Shri Sandeep Gosain

Section 139(1)Section 143(1)Section 148Section 246ASection 250

Thane, 421301 hereby solemnly affirm and state hereinafter. 2. For assessment year 2018-2019, I filed my return of income under section 139(1) of Income Tax Act on 10-08-2018, vide acknowledgment no 101179130100818. This return was processed under section 143(1) vide intimation dated

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

ITA 5312/MUM/2024[2019-20]Status: DisposedITAT Mumbai04 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Nimesh Vora/For Respondent: Mr. Vivek Perampurna, CIT-DR
Section 115JSection 135Section 139(1)Section 143(3)Section 144BSection 43ASection 80G

operating, and maintaining captive plants at various manufacturing locations of M/s Reliance Industries Limited. The assessee filed its original return of income under section 139(1) of the Income-tax Act, 1961 (“the Act”) for the year under consideration on 29.11.2019, declaring total income

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

ITA 5310/MUM/2024[2020-21]Status: DisposedITAT Mumbai04 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Mr. Nimesh Vora/
Section 115JSection 135Section 139(1)Section 143(3)Section 144BSection 43ASection 80G

operating, and maintaining captive plants at various manufacturing locations of M/s Reliance Industries Limited. The assessee filed its original return of income under Section 139(1) of the Income-tax Act, 1961 (“the Act”) for the year under consideration on 29.11.2019, declaring total income

Mittal Agro Oil Industries, Rohtak, Haryana vs. Income Tax Officer, Ward-3, Rohtak, Haryana

Appeal is allowed

ITA 4160/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Dec 2025AY 2017-18
Section 139(1)Section 143(2)Section 144Section 147Section 148Section 292B

that the assessee had very well filed its letter dated 12th March, 2022 to the fact that its earlier return filed under section 139(1) of the Act be treated as a fresh one for all purposes. There is further no denial to the fact that the learned

Sylvesa Infotech Private Limited, Bhubaneswar vs. ITO Ward -1(1), Bhubaneswar

In the result, ITA Nos.538/CTK/2025 & ITA No

ITA 565/CTK/2025[2016-17]Status: DisposedITAT Cuttack03 Dec 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.538 & 541/Ctk/2025 (निर्धारण वर्ष / Assessment Year : 2014-2015) & आयकर अपील सं/Ita No.565/Ctk/2025 (निर्धारण वर्ष / Assessment Year : 2016-2017) Sylvesa Infotech Private Limited Vs Ito Ward-1(1), Bhubaneswar Plot No.S4/10 Niladri Vihar, Sailashree Vihar, Bhubaneswar Pan No.: Aahcs 0489 D (अपीलार्थी / Appellant) निर्धारिती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri B.D.Ojha & Shri Abhishek Ojha, Ars : Shri Ashim Kumar Chakraborty, Cit-Dr Appeared In Ita Nos.538&541/Ctk/2025 & Shri Vijay Singh, Sr. Dr Appeared In

For Respondent: Shri B.D.Ojha & Shri Abhishek Ojha, ARs
Section 139(1)Section 142(1)Section 147Section 148

Facts. The assessee is a company engaged in business of dealing computer hardware, software and IT enabled services. The return of income under Section 139(1) for AY 2014-15 could not be filed due to management disturbances. Notice U/s 148 dated 28.07.2022 was issued to the assessee alleging that

Sylvesa Infotech Private Limited, Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, ITA Nos.538/CTK/2025 & ITA No

ITA 541/CTK/2025[2014-15]Status: DisposedITAT Cuttack03 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.538 & 541/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) & आयकर अपील सं/Ita No.565/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Sylvesa Infotech Private Limited Vs Ito Ward-1(1), Bhubaneswar Plot No.S4/10 Niladri Vihar, Sailashree Vihar, Bhubaneswar Pan No. : Aahcs 0489 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri B.D.Ojha & Shri Abhishek Ojha, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr Appeared In Ita Nos.538&541/Ctk/2025 & Shri Vijay Singh, Sr. Dr Appeared In Ita No.565/Ctk/2025. सुनवाई की तारीख / Date Of Hearing : 03/12/2025 घोषणा की तारीख/Date Of Pronouncement : 03/12/2025

For Appellant: Shri B.D.Ojha & Shri Abhishek Ojha, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR appeared in
Section 139(1)Section 142(1)Section 147Section 148

Facts. The assessee is a company engaged in business of dealing computer hardware, software and IT enabled services. The return of income under Section 139(1) for AY 2014-15 could not be filed due to management disturbances. Notice U/s 148 dated 28.07.2022 was issued to the assessee alleging that

Sylvesa Infotech Private Limited, Bhubaneswar vs. ITO, W1(1), Bhubaneswar

In the result, ITA Nos.538/CTK/2025 & ITA No

ITA 538/CTK/2025[2014-15]Status: DisposedITAT Cuttack03 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.538 & 541/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) & आयकर अपील सं/Ita No.565/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Sylvesa Infotech Private Limited Vs Ito Ward-1(1), Bhubaneswar Plot No.S4/10 Niladri Vihar, Sailashree Vihar, Bhubaneswar Pan No. : Aahcs 0489 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri B.D.Ojha & Shri Abhishek Ojha, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr Appeared In Ita Nos.538&541/Ctk/2025 & Shri Vijay Singh, Sr. Dr Appeared In Ita No.565/Ctk/2025. सुनवाई की तारीख / Date Of Hearing : 03/12/2025 घोषणा की तारीख/Date Of Pronouncement : 03/12/2025

For Appellant: Shri B.D.Ojha & Shri Abhishek Ojha, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR appeared in
Section 139(1)Section 142(1)Section 147Section 148

Facts. The assessee is a company engaged in business of dealing computer hardware, software and IT enabled services. The return of income under Section 139(1) for AY 2014-15 could not be filed due to management disturbances. Notice U/s 148 dated 28.07.2022 was issued to the assessee alleging that

Siddhi Procon Pvt Ltd, Surat vs. ITO, Ward 2(1)(3), Surat

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

ITA 458/SRT/2025[2022-23]Status: DisposedITAT Surat03 Dec 2025AY 2022-23

Bench: Ms. Suchitra R. Kamble & Shri Bijayananda Pruseth, Accountnat Member Assessment Year: 2022-23 Siddhi Procon Pvt. Ltd., Income-Tax Officer, 522, Lalbhai Contractor Complex, Ward 2(1)(3), Nr. Old Library, Nanpura, बनाम/ Surat Surat-395001 Vs. [Pan : Aaocs 6071 J] (Appellant) (Respondent) Assessee By Shri Suresh K. Kabra, Ca Revenue By Ms. Neerja Sharma, Sr Dr Date Of Hearing 18.11.2025 Date Of Pronouncement 03.12.2025 आदेश/ O R D E R Per Ms. Suchitra R. Kamble:

Section 115BSection 139(1)Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (Hearing Through Hybrid Mode) BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER

Jaya Rinkubhai Bandukwala, Surat vs. The Income Tax Officer, Ward 3(3)(1) Surat, Surat

ITA 452/SRT/2025[2018-19]Status: DisposedITAT Surat03 Dec 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.451 & 452/Srt/2025

Section 250Section 272A(1)(d)

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Jaya Rinkubhai Bandukwala, Surat vs. The Income Tax Officer, Ward 3(3)(1) Surat, Surat

In the result, appeal of assessee is partly allowed

ITA 451/SRT/2025[2018-19]Status: DisposedITAT Surat03 Dec 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.451 & 452/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Jaya Rinkubhai Bandukwala Income Tax Officer, बनाम/ 1/611,Dhatigara Street, Ward -3(3)(1), Surat-395 001 Vs. Timaliyawad, Manpura, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bbfpb 1989 N (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 272A(1)(d)

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Syed Mohammed Asad Ullah Hussaini, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

Accordingly, the appeal filed by the assessee is dismissed

ITA 268/HYD/2024[2016-17]Status: DisposedITAT Hyderabad03 Dec 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.268/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Syed Mohammed Asad Vs. Acit, Ullah Hussaini, Central Circle-2(3), Hyderabad. Hyderabad. Pan: Abfph0148G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao राज" व "ारा/Revenue By: Shri Gurpreet Singh, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 13/10/2025 घोषणा की तारीख/Date Of 03/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Cit(Appeals)-12, Hyderabad, Dated 14.09.2023, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, ”Ao”) Under Section 143(3) R.W.S. 153C Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 28.03.2022, For The Assessment Year 2016- 17. The Assessee Has Assailed The Impugned Order Of The Cit(Appeals) On The Following Grounds Of Appeal Before Us.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr.AR
Section 132Section 143(3)Section 153ASection 250Section 69

Shri. Md. Abdul Sattar. 3. Thereafter, the AO observed that the assessee had not filed his return of income under Section 139(1) of the Act for the year under consideration. Initially, the AO was not able to trace the assessee’s PAN and therefore allotted a temporary PAN “GMQPM7805B

Khaitan Winding Wire Private Limited, Kolkata vs. DCIT, Circle 4(1), Kolkata

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

ITA 877/KOL/2025[2010-2011]Status: DisposedITAT Kolkata03 Dec 2025AY 2010-2011

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

Zulekha Haji Attarwala, Mumbai vs. ITO 20(2)(1), Lalbaug

In the result, the grounds of appeal and the appeal filed by the

ITA 4978/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Dec 2025AY 2018-19

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Swapnil Choudhary, (Sr. DR)
Section 143(3)Section 2(14)Section 234Section 270ASection 54Section 56(2)(x)

share of cost of flat amounting to 60,00,000/- was done before the date of furnishing the return of income as per section 139(1). 3.2 The AO opined that the submission was not tenable as mere allotment of a property did not confer right of ownership

Trijal Enterprise Private Limited, Bhubaneswar vs. The Assistant Commissioner of Income Tax Central Circle-2, Bhubaneswar

In the result, all the appeals of the assessee are allowed

ITA 263/CTK/2025[2019-20]Status: DisposedITAT Cuttack02 Dec 2025AY 2019-20

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 139Section 153ASection 270ASection 271A

considered and decided in the penalty Since the assessee has offered the said income in the return of income filed under section 139(1) of the Act, therefore, the question of taking any decision by the AO in the assessment proceedings about the true nature of surrender made

Trijal Enterprise Private Limited, Bhubaneswar vs. The Assistant Commissioner of Income Tax Central Circle-2, Bhubaneswar

In the result, all the appeals of the assessee are allowed

ITA 262/CTK/2025[2018-19]Status: DisposedITAT Cuttack02 Dec 2025AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 139Section 153ASection 270ASection 271A

considered and decided in the penalty Since the assessee has offered the said income in the return of income filed under section 139(1) of the Act, therefore, the question of taking any decision by the AO in the assessment proceedings about the true nature of surrender made

Trijal Enterprise Private Limited, Bhubaneswar vs. The Assistant Commissioner of Income Tax Central Circle-2, Bhubaneswar

In the result, all the appeals of the assessee are allowed

ITA 261/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.261, 262 & 263/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-18, 2018-19 & 2019-20) Trijal Enterprise Private Limited Vs Acit, Central Circle-2, At-Hall No.6, Block-2, Bmc Bhubaneswar Bhawani Mall, Saheed Nagar, Khordha-751007, Bhubaneswar Pan No. :Aafct 9662 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : These Are The Three Appeals Filed By The Assessee Against The Separate Orders Passed By The Ld. Cit(A), Bhubaneswar-2, All Dated 25.03.2025 For The Assessment Years 2017-2018, 2018-2019 & 2019-2020 Confirming The Penalty Levy Under 270A Of The Act. 2. It Was Submitted By The Ld. Ar That For The Impugned Assessment Years The Assessee Has Filed Original Return For The Assessment Year 2017- 18 Disclosing A Loss Of Rs.8,30,930/-, For The Assessment Year 2018-19 Income Of Rs.20,46,140/- & For Assessment Year 2019-20 An Income Of Rs.17,27,850/-. There Was A Search On The Premises Of The Assessee On 03/04/2019. In Response To Notice Issued U/S.153A Of The Act, The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Disclosing A Loss

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 139Section 153ASection 270ASection 271A

considered and decided in the penalty Since the assessee has offered the said income in the return of income filed under section 139(1) of the Act, therefore, the question of taking any decision by the AO in the assessment proceedings about the true nature of surrender made

Jasbir Singh Sarao and Sons, Chandigarh vs. Income Tax Officer, Ward 2(1), Chandigarh

The appeal stands allowed

ITA 1235/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh02 Dec 2025AY 2023-24

Bench: the expiry of 30 days from the date of filing of return of income. Since the e-verification was done beyond that time limit, the benefit of new regime was denied to the assessee. The Ld. CIT(A) confirmed the action on the ground that the return was e-verified on 24-08-2023 which was after due date of return of income being 31-07-2023. The Ld. CIT(A) referred to Notification No.05 of 2022 dated 29-07-2022 issued by DGIT (Systems), CBDT providing that the date of verification was to be consid

For Appellant: Sh. Vineet Krishan (Advocate) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 115BSection 143(1)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं

Albatross Investment Pvt. Ltd., Kolkata vs. ITO, Ward 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 400/KOL/2025[2013-14]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Albatross Investment Pvt. Ltd. Ito, Ward 3(1) 1, 7Th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian Street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aacca6069N Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 14.10.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM