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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)

Vidhun Joseph Philip, Nilambur, Malappuram vs. ITO, Ward 2, Tirur, Malappuram

In the result, the appeal filed by the assessee stands dismissed

ITA 551/COCH/2025[2019-20]Status: DisposedITAT Cochin11 Aug 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2019-20 Vidhun Joseph Philip .......... Appellant Pioneer House, Chandakkunnu P.O. Nilambur Bungalow Road, Malappuram 67932 [Pan: Ayopv7170J] Vs. The Income Tax Officer, Ward-2, Tirur .......... Respondent Assessee By: Shri Richard Mathew, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.08.2025 Date Of Pronouncement: 11.08.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 20.11.2024 For Assessment Year (Ay) 2019-20. 2. Brief Facts Of The Case Are That Appellant Is An Individual & No Return Of Income Was Filed Under The Provisions Of Section 139(1) Of The Act For Ay 2019-20. The Income Tax Officer, Ward-2, Tirur (Hereinafter Called "The Ao") Issued A Notice U/S. 148 Of The Income Tax Act, 1961 (The Act) Based On The Information That The Appellant Made Cash Deposits Of Rs. 1,06,09,350/- During The Previous Year Relevant To Ay 2019-20. Accordingly, A Notice U/S. 148 Of The Act

For Appellant: Shri Richard Mathew, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148

Brief facts of the case are that appellant is an individual and no return of income was filed under the provisions of section 139(1) of the Act for AY 2019-20. The Income Tax Officer, Ward-2, Tirur (hereinafter called "the AO") issued a notice

Hussain Theparambil Faisal, Thrissur vs. ITO, Ward 2(1), Thrissur

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 520/COCH/2025[2017-18]Status: DisposedITAT Cochin11 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Hussain Theparambil Faizal .......... Appellant Theparambil, Chalingadu, Kaipamangalam Thrissur 680681 [Pan: Acvpf5761G] Vs. The Income Tax Officer, Wd-2(1), Thrissur .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.08.2025 Date Of Pronouncement: 11.08.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-1, Hyderabad [Cit(A)] Dated 23.12.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That Appellant Is An Individual. No Return Of Income Under The Provisions Of Section 139(1) Of The The Income Tax Act, 1961 (The Act) Was Filed By The Appellant For Ay 2017-18. However, Based On The Information That The Appellant Made Cash Deposit In Specified Bank Notes (Sbn) During Demonetisation Period, The Ito, Ward 2(1), Thrissur (Hereinafter Called "The Ao") Issued A Notice U/S. 142(1) Of The Act Calling Upon The Appellant To 2 Hussain Theparambil Faizal File Return Of Income. The Appellant Neither Complied With The Notice U/S. 142(1) Nor The Notice U/S. 143(2) Of The Act. In The Circumstances, The Ao Proceeded With Making Best Judgement Assessment By Making Addition Of The Cash Deposits Made During The Demonetisation Period As Unexplained Money Of The Appellant Vide Order Dated 29.12.2019 Passed U/S. 144 Of The Act.

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(2)Section 144

Brief facts of the case are that appellant is an individual. No return of income under the provisions of section 139(1) of the the Income Tax Act, 1961 (the Act) was filed by the appellant for AY 2017-18. However, based on the information that the appellant made cash

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 957/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Aug 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 956/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT, Central, Chennai

ITA 955/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, 395, Oppanakara Street Vs. Pcit (Central)-2, Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 निर्धारण वर्ष / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Legal Heir Of Late Smt. K.Lakshmi, Vs. Pcit (Central)-2, Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, 395, Oppanakara Street Coimbatore - 641 001. [Pan: Aiypj-4331-M] (अपीलार्थी/Appellant) Pcit (Central)-2, Vs. Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. S. Sundararaman, C.A (Erode) & Shri. S.Anatharaman, Advocate. प्रत्यर्थी की ओर से/Respondent By : Shri. Bipin C.N, Cit. सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख/Date Of Pronouncement : 11.08.2025 :-2-:

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 953/CHNY/2025[953]Status: DisposedITAT Chennai11 Aug 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 952/CHNY/2025[2014-15]Status: DisposedITAT Chennai11 Aug 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 951/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

authorities along with the paper book, chart and case laws relied upon. Admittedly the assessee had not filed the return of income under section 139(1) of the Act. Based on the survey action u/s.133A of the Act and pursuant to notice u/s.148 of the Act, the assessee filed