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“Section 142(1)”

Section References (mined)Section 142Section 142(1)15,051 judgments

THE SIMALIYA DUDH UTPADAK SAHAKARI MANDLI LIMITED,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

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

ITA 2442/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri M K Patel, AdvocateFor Respondent: Smt. Ananya Kulshresth, Sr. DR
Section 147Section 234ASection 250(6)Section 270ASection 69C

which remained undisclosed as no return of income was filed. During the course of assessment proceedings, the Assessing Officer issued notices under sections 142(1) and 148 of the Act calling upon the assessee The Simaliya Dudh Utpadak Sahakari Mandli Ltd. vs. ITO Asst. Year –2019-20 - 3– to explain

DCIT, CENTRAL CIRCLE-14, NEW DELHI, JHANDEWALAN EXTN. vs. SHYAM SUNDER VERMA, MODEL TOWN-III

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 8072/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumardcit Vs. Shyam Sunder Verma Central Circle 14 R-66/2, Model Town-Iii New Delhi North West Delhi 110009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acbpv 9328 D Appellant .. Respondent

For Appellant: Sh. Sandeep Goel, AdvFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153DSection 250

P a g e | 1 Shyam Sunder Verma (AY 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI

AMBEY ENTERPRISES,DELHI vs. ASSESSING OFFICER, DELHI

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

ITA 5505/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarambey Enterprises Vs. Assessing Officer 30/54 A 1St Floor Gali Ward 58(1) No.8, Vishwas Nagar Delhi Shahdara, Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdfa 0570D Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 133(6)Section 142(1)Section 144Section 250Section 68Section 69A

P a g e | 1 Ambey Enterprises (AY 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

BHAWNA KAPOOR,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 632/DEL/2020[2014-15]Status: DisposedITAT Delhi09 Apr 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

For Appellant: Sh. Ramesh Chander, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68Section 69A

P a g e | 1 Bhawna Kapoor (AY 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

ITO WARD - 52(5), NEW DELHI vs. INDERPAL SINGH L/H OF LATE SHRI RAGHBIR SINGH, NEW DELHI

In the result, the appeal filed by the Department of Revenue is allowed

ITA 1165/DEL/2020[2009-10]Status: DisposedITAT Delhi09 Apr 2026AY 2009-10
Section 139Section 142(1)Section 143(1)Section 147Section 148Section 151Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

KIRAN WATI,NEW DELHI vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the application for condonation of delay of 135 days in filing appeal and appeal filed by the assessee are allowed

ITA 362/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Apr 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Kiran Wati, Vs. Dcit 2473/13, Goverdhan Central Circle Bihari Colony, Shahdara, Noida New Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahnpk 8472 A Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)

P a g e | 1 Kiran Wati (AY 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

ACIT, CENTRAL CIRCLE-8, NEW DELHI vs. DHEERAJ CHAUDHARY, NEW DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 6380/DEL/2018[2011-12]Status: DisposedITAT Delhi09 Apr 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumaracit Vs. Sh. Dheeraj Chaudhary Central Circle-8 Flat No.1A Empire Estate, New Delhi Sultanpur, M.G. Road, New Delhi 110030 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaspk 9267 B Appellant .. Respondent

For Appellant: Ms. Monalisha Maity, AdvFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 274

P a g e | 1 Dheeraj Chaudhary (AY 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 45/PUN/2026[2020-21]Status: DisposedITAT Pune26 Mar 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 44/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 43/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA

HAMEECLASS BUILDERS,MUMBAI vs. INCOME TAX OFFICER, PAREL

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

ITA 6859/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Mar 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vishwas MehendaleFor Respondent: Shri Hemanshu Joshi, SR. DR
Section 142(1)Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

ARHAM ANMOL PROJECTS PRIVATE LIMITED,VILLAGE VALSHIND, BHIWANDI vs. CIRCLE 1 KALYAN, KALYAN, THANE

In the result, the legal grounds challenging the validity of the assessment are dismissed

ITA 5011/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Mar 2026AY 2019-20

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026

Section 144Section 144BSection 147Section 148Section 194CSection 194ISection 234FSection 250

response, the assessee filed return of income on 26.04.2023 declaring total income of Rs. 58,16,560/-. Thereafter, statutory notices under sections 142(1) and 143(2) were issued. According to the Assessing Officer, the assessee sought adjournments but did not furnish substantive replies or supporting documentary evidence. A show

BHANU PRATAP SINGH,NEW DELHI vs. INCOME TAX OFFICER, WARD-4(3)(3), KASGANJ

In the result, the appeal is allowed for statistical purposes

ITA 581/AGR/2025[2015-16]Status: DisposedITAT Agra25 Mar 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16 Bhanu Pratap Singh, 4B/5 Opp Sir Vs. Ito, Ward –4(3)(3) Gangaram Hospital, Old Rajinder Kasganj Nag, New Delhi Pan : Brkps7571N (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 142(1)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

assessment year 2000-01. However, the assessee did not file a return and therefore a notice was issued to it under section 142(1) of the Act. Pursuant thereto, the assessee appeared before the Assessing Officer and stated that the original return filed should be treated as a return filed ... account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1) of the Act or failure to comply with directions issued under Section 142(A) of the Act - and issuance of notice under Section

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

assessment year 2000-01. However, the assessee did not file a return and therefore a notice was issued to it under section 142(1) of the Act. Pursuant thereto, the assessee appeared before the Assessing Officer and stated that the original return filed should be treated as a return filed ... account of failure on the part of an Assessee to comply with all terms of a notice issued under Section 142(1) of the Act or failure to comply with directions issued under Section 142(A) of the Act - and issuance of notice under Section

WATTSUN ENERGY,KAPURTHALA vs. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, this penalty appeal is also remanded back to the Ld first appellate authority to be decided in tandem with the quantum

ITA 625/ASR/2024[2017-18]Status: DisposedITAT Amritsar23 Mar 2026AY 2017-18

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahay(Physical Hearing) I.T.A. Nos.625 & 626/Asr/2024 Assessment Year: 2017-18 Wattsun Energy, Pir Chaudhary Vs. Ito, Ward-1, Road, Kapurthala, Punjab. Kapurthala. [Pan:Aabfw6696B] (Appellant) (Respondent)

Section 142(1)Section 148Section 250Section 271FSection 272A(1)(d)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, , JAIPUR vs. GOPAL PRASAD GUPTA, JAIPUR

The appeals of the revenue are dismissed

ITA 1765/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

P a g e | 1 ITA No.1764 & 1765/JPR/2025 Gopal Prasad Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GOPAL PRASAD GUPTA, JAIPUR

The appeals of the revenue are dismissed

ITA 1764/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

P a g e | 1 ITA No.1764 & 1765/JPR/2025 Gopal Prasad Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A

RANJANA DEVI,MAUR MANDI vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

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

ITA 410/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Mar 2026AY 2017-18

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 410/Asr/2025 Assessment Year: 2017-18 Ranjana Devi, C/O Jishu Trading Vs. Ito, Ward-1(1), Co. Maur Mandi, Punjab. Bathinda. [Pan:-Alzpd4607L] (Appellant) (Respondent) None. Appellant By Respondent By Sh. Charan Dass, Sr. Dr.

Section 133(6)Section 142(1)Section 143(3)Section 250Section 263Section 69A

Commissioner of Income Tax, Bathinda with the direction to make de novo assessment. 6. That in compliance to various notices issued under section 142(1) of the Act, appellant made complete submissions declaring the sources of cash amounting Rs 12,00,000/- deposited in her bank account, partly ... Commissioner of Income Tax, Bathinda with the direction to make de novo assessment. 15. That in compliance to various notices issued under section 142(1) of the Act. appellant made complete submissions declaring the sources of cash amounting Rs. 12,00,000/- deposited in her bank account, partly

S.S. INDUSTRIES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes as above

ITA 817/RPR/2025[2020-21]Status: DisposedITAT Raipur20 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

Bhaveshkumar Bhogilar Patel in Gujarat that the assessee had indulged in the bogus purchases and sales, The Ld. AO issued various notices under section 142(1) of the Act as detailed in page 5 of the assessment order of both years. However, the appellant assessee did not ensure any compliance

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