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“Section 139(4)”

Section References (mined)Section 139Section 139(4)938 judgments

The decision most relied on for Section 139(4) is Union of India v. Azadi Bachao Andolan (263 ITR 706), cited in 691 judgments on BharatTax.

Leading authorities on Section 139(4)

Union of India v. Azadi Bachao Andolan
263 ITR 706 · 2003 · Supreme Court
691
citing judgments

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali
90 ITR 271 · 1973 · Supreme Court
232
citing judgments

The Supreme Court established principles for best judgment assessments, stating that some guesswork is inevitable but the assessment must be bona fide, rational, and free from bias or capriciousness. An appellate authority cannot substitute its judgment for that of the Assessing Officer unless the AO's assessment is shown to be biased, irrational, vindictive, or capricious, especially when the assessee fails to provide proper accounts or counter-evidence.

Smt. Tarulata Shyam v. CIT
108 ITR 345 · 1977 · Supreme Court
209
citing judgments

Taxing statutes must be interpreted strictly, assuming that the law-making authority does not commit a mistake or make an omission. There is no room for purposive interpretation under direct tax laws.

CIT v. Suresh Chandra Mittal
251 ITR 9 · 2001 · Supreme Court
179
citing judgments

A penalty under section 271(1)(c) for concealment or furnishing inaccurate particulars of income is not automatically leviable merely because a higher income is declared, even after a search or in a voluntarily revised return. The initial burden to prove concealment or inaccurate particulars lies with the Revenue.

CIT v. Lancy Constructions
237 Taxmann 728 · 2016 · High Court
146
citing judgments

A High Court's decision that approves an ITAT's ruling, which was based on another case, is considered in later judicial pronouncements concerning assessment proceedings.

CIT v. Nagpur Hotel Owners Association
247 ITR 201 · 2001 · Supreme Court
112
citing judgments

While there is no statutory time limit for filing Form 10 to claim exemption for income accumulation under Section 11(2), it must be furnished before the completion of assessment proceedings for the Assessing Officer to grant the exemption.

Chicago Pneumatic India Ltd. v. DCIT
15 SOT 252 · 2007 · ITAT
111
citing judgments

The Assessing Officer must grant the correct deduction after due verification of claims made by the assessee, even if not perfectly articulated initially. This principle applies in assessment proceedings, including those involving specific deductions like those for export-oriented units under Section 10B.

Judgments citing Section 139(4)

P.N. Pandian, Chennai vs. ACIT, Central Circle-3(2), Chennai

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

ITA 1145/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Dec 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

For Appellant: Shri. N.Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 153ASection 69

u/s.153A of the Act for the simple reason that the return of income for the said assessment year was filed in terms of Section 139(4) of the Act on 13.03.2018 in declaring total income at Rs.3,87,72,610/- and search in their premises on 04.10.2017. Hence, the question

P.N. Pandian, Chennai vs. ACIT, Central Circle-3(2), Chennai

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

ITA 1144/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

For Appellant: Shri. N.Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 153ASection 69

u/s.153A of the Act for the simple reason that the return of income for the said assessment year was filed in terms of Section 139(4) of the Act on 13.03.2018 in declaring total income at Rs.3,87,72,610/- and search in their premises on 04.10.2017. Hence, the question

P.N. Pandian, Chennai vs. ACIT, Central Circle-3(2), Chennai

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

ITA 1143/CHNY/2025[2014-15]Status: DisposedITAT Chennai02 Dec 2025AY 2014-15

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

For Appellant: Shri. N.Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 153ASection 69

u/s.153A of the Act for the simple reason that the return of income for the said assessment year was filed in terms of Section 139(4) of the Act on 13.03.2018 in declaring total income at Rs.3,87,72,610/- and search in their premises on 04.10.2017. Hence, the question

Kadukutty Service Co-Operative Bank Ltd - No: 628, Thrissur vs. Ward 1, (1), Thrissur

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

ITA 636/COCH/2025[2013-14]Status: DisposedITAT Cochin21 Nov 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Kadukutty Service Co-Op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [Pan: Aabak0755A] Vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee By: Shri Yash, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 21.11.2025 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 18.07.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed Return Of Income For Ay 2013-14 Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Based On The Information That The Appellant Had Deposited Cash In The Bank

For Appellant: Shri Yash, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

other words, after 1.4.2018, even if the assessee makes his claim for deduction under Section 80P in a return filed within time under Sections 139(4), 142(1) or Section 148, he will not be allowed the deduction, unless the return in question was filed within the due date prescribed

Shree Chalala VI Ka Seva Sahakari Mandali Ltd., Amreli vs. The ITO Ward 3(1)(4), Rajkot-Amreli., Rajkot

The appeal of the assessee is allowed

ITA 358/RJT/2025[2019-20]Status: DisposedITAT Rajkot17 Nov 2025AY 2019-20

Bench: Dr. Arjun Lal Saini, A Ccountant Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 358/Rjt/2025 िनधा"रण वष" / Assessment Year: (2019-20) Shree Chalala Vi Ka Seva Sahakari Vs. The Ito Ward 3(1)(4), Mandali Ltd. Aayakar Bhavan, Race Course Ring Chalala Haveli Road, Road, Dhari Amreli - 365630 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatas2273D (Appellant) (Respondent) Appellant By : Ms. Devina Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27/08/2025 Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm; Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2019-20, Is Directed Against Order Passed Under Section 250 Of The Income Tax Act, 1961 By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals), Dated 31/03/2025, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: - 1. The Learned Addl/Jcit (A)-1, Kolkata Erred In Confirming Action Of Cpc, Bangalore In Disallowing Claim Of Deduction Of Rs. 3,51,828/- U/S Sop Of The Act By Failing To Appreciate That Provisions Of Sec. 143(1)(A)(V) Do Not Provide For Denial Of Deduction U/S 80P Of The Act When The Return Of Income Is Not Filed Within Time Allowed U/S 139(1) Of The Act But U/S 139(4). 2. The Learned Addl/Jcit (A)-1, Kolkata Erred In Upholding Action Of The Cpc, Bangalore In Making Adjustment To The Returned Income Of The Appellant By Way Of Shree Chalala Vikas Seva Sahkari Mandli Ltd.

For Appellant: Ms. Devina Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80PSection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, A CCOUNTANT MEMBER & SHRI DINESH MOHAN