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“Section 142(1)”

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

The decision most relied on for Section 142(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 142(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Sumati Dayal v. CIT
214 ITR 801 · 1995 · Supreme Court
1,967
citing judgments

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

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. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Durga Prasad More
82 ITR 540 · 1971 · Supreme Court
1,579
citing judgments

Tax authorities must judge evidence using the test of human probabilities and consider the apparent as real until there are reasons to believe it is not. They can rely on circumstantial evidence and the preponderance of probabilities to determine the genuineness of transactions.

Judgments citing Section 142(1)

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1237/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

correct return of its total income for AY 2011- 12. The aforesaid notice was followed by a communication dated 22 December 2022 under Section 142(1) requiring the petitioner to produce accounts and documents as per the annexure appended thereto. A follow-up notice under Section 142(1

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1235/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

correct return of its total income for AY 2011- 12. The aforesaid notice was followed by a communication dated 22 December 2022 under Section 142(1) requiring the petitioner to produce accounts and documents as per the annexure appended thereto. A follow-up notice under Section 142(1

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1233/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

Assistant Commissioner of Income Tax, Central Circle, Bellary vs. M/S Virgo Properties Private Limited, Chennai

ITA 1181/BANG/2025[2013-14]Status: DisposedITAT Bangalore21 Nov 2025AY 2013-14

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 142(1)Section 143(3)Section 148

Since, no return of income was filed by the assessee in response to notice under section 148 of the Act, a notice under section 142(1) dated 09.08.2019 issued calling for details. In response, assessee filed return of income under section 148 of the Act on 05.09.2019 declaring an income ... failure on the part of the assessee to make return under section 139 of the Act and in response to notice under section 142(1) or section 148 of the Act to disclose fully and truly all material facts necessary for assessment for that Assessment Year. Therefore the case

Jayshree Chandrasingh Kabali, Mumbai vs. DCIT Circle 27 (1), Mumbai

In the result, both the stay petitions of the assessee are dismissed and both the appeals are allowed for statistical purposes

ITA 7226/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Annavaram K., Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 271ASection 69

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

Jayshree Chandrasingh Kabali, Mumbai vs. DCIT Circle 27 (1), Mumbai

In the result, both the stay petitions of the assessee are dismissed and both the appeals are allowed for statistical purposes

ITA 7225/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Annavaram K., Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 271ASection 69

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

Laveena Jain, Meerut vs. ITO Ward 1(1)(4), Meerut

In the result assessee’s appeal is allowed

ITA 5163/DEL/2025[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18
Section 139(5)Section 142(1)Section 143(2)Section 143(3)

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017

Assistant Commissioner of Income-Tax, Delhi vs. Logic Control Pvt. Ltd., Delhi

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

said notice. 15.1 The respondent/assessee became aware of the Section 148 notice being issued after it received the notice dated 12.06.2015 under Section 142(1) of the Act. The fact that the respondent/assessee had filed an ROI on 04.12.2015 is not disputed. The fact that this ROI, as noticed above ... assessment for AY 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 AO and stated that the original return filed should be treated as a return filed

Kusum Sahgal, Gurugram vs. ACIT, Circle-19(2), Delhi

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

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

year, the assessee claimed to have earned income under the head Salary, Rental Income, Capital Gain and interest income etc. Further, notices under Section 142(1) of the Act was issued to the assessee through ITBA (Income Tax Business Application) on 31/01/2018 asking for various details which was responded ... assessee by filing details/submission on 15/02/2018. Notices under Section 142(1) of the Act were also issued on 15/09/2018, 22/11/2018 and thereafter asking to file various details/ evidences/clarification/explanation through ITBA and the assessee has duly responded the same. Notice under Section 133(6) of the Act were also issued

Jsm Oilfields Services Pvt. Ltd, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, appeal of the assessee is allowed

ITA 4093/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Jsm Oilfields Services Pvt.Ltd., Vs Dcit, Farm No.14, 8Th Avenue, Radhey Circle-13(1), Mohan Drive, Gadaipur, New Delhi New Delhi-110017. Pan-Aabcj1500C Appellant Respondent Appellant By Shri Anil Jain, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 26.08.2025 Date Of Pronouncement 21.11.2025

Section 131Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 68

ITA No.4093/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI

Hiralal Agencies Pvt. Ltd., Ranchi vs. DCIT, Circle-1, Ranchi

Appeal of the assessee is allowed

ITA 288/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Nov 2025AY 2011-12

Bench: the Ld. CIT(A) where appeal of the assessee was dismissed sustaining the order of the AO.

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 151(1)

reassessment proceedings, a certified copy of the reasons recorded for reopening was furnished to the assessee. The assessee was also issued notice under Section 142(1) of the Act. On examination of the ledger accounts, the AO observed that the assessee, being a contractor, had shown receipts from blasting, site

Patkai Christian College, Dimapur vs. ITO Ward 2(3) Exemption, Guwahati

In the result, all the captioned appeals of the assessee allowed for statistical purposes

ITA 237/GTY/2025[2019-20]Status: HeardITAT Guwahati20 Nov 2025AY 2019-20

Bench: Shri Rajesh Kumar & Shri Manmohan Dasita Nos.235 To 237/Gty/2025 Assessment Years: 2016-17, 2018-19 & 2019-20 Patkai Christian College………………………………................……….……Appellant Chumukedima Sethekiema Dimapur, Nagaland, Dimapur, Nagaland-797103.. [Pan: Aaatp6904A] Vs. Ito, Ward-2(3), Guwahati.………..…………………………...……...…..…..Respondent Appearances By: Shri Kishor Jain, Fca, Appeared On Behalf Of The Appellant. Shri Sanjay Jha, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2025 Date Of Pronouncing The Order : November 20, 2025 Order Per Rajesh Kumar: The Captioned Appeals Preferred By The Assessee Against The Separate Orders Of The Nfac, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] For The Ay 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.235/Gty/2025 Is Taken As Lead Case For Narration Of Facts.

Section 142(1)Section 147Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA Before Shri Rajesh Kumar, Accountant Member and

Patkai Christian College, Dimapur vs. ITO Ward 2(3), Guwahati

In the result, all the captioned appeals of the assessee allowed for statistical purposes

ITA 236/GTY/2025[2018-19]Status: HeardITAT Guwahati20 Nov 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Manmohan Dasita Nos.235 To 237/Gty/2025 Assessment Years: 2016-17, 2018-19 & 2019-20 Patkai Christian College………………………………................……….……Appellant Chumukedima Sethekiema Dimapur, Nagaland, Dimapur, Nagaland-797103.. [Pan: Aaatp6904A] Vs. Ito, Ward-2(3), Guwahati.………..…………………………...……...…..…..Respondent Appearances By: Shri Kishor Jain, Fca, Appeared On Behalf Of The Appellant. Shri Sanjay Jha, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2025 Date Of Pronouncing The Order : November 20, 2025 Order Per Rajesh Kumar: The Captioned Appeals Preferred By The Assessee Against The Separate Orders Of The Nfac, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] For The Ay 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.235/Gty/2025 Is Taken As Lead Case For Narration Of Facts.

Section 142(1)Section 147Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA Before Shri Rajesh Kumar, Accountant Member and

Patkai Christian College, Dimapur vs. ITO Ward 2(3), Guwahati

In the result, all the captioned appeals of the assessee allowed for statistical purposes

ITA 235/GTY/2025[2016-17]Status: HeardITAT Guwahati20 Nov 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Manmohan Dasita Nos.235 To 237/Gty/2025 Assessment Years: 2016-17, 2018-19 & 2019-20 Patkai Christian College………………………………................……….……Appellant Chumukedima Sethekiema Dimapur, Nagaland, Dimapur, Nagaland-797103.. [Pan: Aaatp6904A] Vs. Ito, Ward-2(3), Guwahati.………..…………………………...……...…..…..Respondent Appearances By: Shri Kishor Jain, Fca, Appeared On Behalf Of The Appellant. Shri Sanjay Jha, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2025 Date Of Pronouncing The Order : November 20, 2025 Order Per Rajesh Kumar: The Captioned Appeals Preferred By The Assessee Against The Separate Orders Of The Nfac, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] For The Ay 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.235/Gty/2025 Is Taken As Lead Case For Narration Of Facts.

Section 142(1)Section 147Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA Before Shri Rajesh Kumar, Accountant Member and

Suvernakarar Cooperative Society Limited, Honavar vs. Income Tax Officer Ward 1 Karwar, Kaarwar

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

ITA 159/PAN/2025[2017-18]Status: DisposedITAT Panaji20 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos159/Pan/2025 (A.Y. 2017-18) Suvernakarr Cooperative Vs Ito-Ward-1, Society Ltd, Santerikrupa, . Kintalkeri, Kaigaroad, Honavar, Habbuwada, Uttara Kannada-581334, Karwar-581306, Karnataka. Karnataka. Pan.No. Aaaas1927M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos159/PAN/2025

Sunil Madhyani, Durg vs. Deputy Commissioner of Income Tax, Circle -1(1), Bhilai

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

ITA 586/RPR/2025[2017-2018]Status: DisposedITAT Raipur20 Nov 2025AY 2017-2018

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.586/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sunil Madhyani Ward No.24, Behind Hotel Malwa Durg (C.G.)- 491 001 Pan: Apipm9839G

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133ASection 142(1)Section 144BSection 147Section 148Section 2(22)(e)

assessee on 28.03.2021. However, the assessee failed to file a return of income in response to the said notice. Subsequently, statutory notices under section 142(1) of the Act were issued and served upon the assessee along with questionnaires. In response, the assessee filed written submissions. However

Shree N H Enterprises, Rajkot vs. PCIT-1 Rajkot, Rajkot

In the result, appeal filed by the assessee is allowed

ITA 227/RJT/2025[2021-22]Status: DisposedITAT Rajkot20 Nov 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 227/Rjt/2025 िनधा"रण वष"/ Assessment Year: (2021-22) Shree N. H. Enterprises बनाम/ Pcit-1, D-101, Golden Portico Apartment, Dr. Income Tax Office, Vs. Madhapar Circle, Morbi Road, Rajkot- Rajkot-360007 360007 /. /. Pan/Gir No.: Adlfs7019K "थायीलेखासं जीआइआरसं (अपीलाथ"/Assessee) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld. Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई क" तारीख /Date Of Hearing : 07/10/2025 : 20/11/2025 घोषणा क" तारीख /Date Of Pronouncement

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 115BSection 143(3)Section 263Section 69C

ITA No.227/Rjt/2025 Shree N. H. Enterprises vs. PCIT आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL

Pareshbhai Natvarlal Shah, Na vs. Arivs.Income Tax Officer, Navsari

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

ITA 1007/SRT/2025[2017-18]Status: DisposedITAT Surat20 Nov 2025AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1007/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Pareshbhai Natvarlal Shah Income Tax Officer, Ward-1, बनाम/ 6-B, Sainath Society, Moroli Navsari-396 445 Vs. Bazar, Navsari-396 436 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adfps 0044 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Prakash Patel, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/11/2025 उद्घोषणा की तारीख/Date Of Pronouncement 20/11/2025

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 68Section 69A

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

Rupal Devang Naik, Na vs. Arivs.ITO, Ward-4, Navsari

In the result, the appeal of the assessee is treated as allowed for statistical

ITA 1058/SRT/2024[2012-13]Status: DisposedITAT Surat20 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Buayananda Prusethaie Vardiet F./Ita No.1058/Srt/2024 Assessment Year: (2012-13)

Section 142(1)Section 144Section 147Section 148Section 250Section 48Section 50C

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BUAYANANDA PRUSETH, ACCOUNTANT

Gretta Joffy, Chittattukara vs. ITO Ward 1 & Tps, Guruvayoor

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

ITA 734/COCH/2025[2017-18]Status: DisposedITAT Cochin20 Nov 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Gretta Joffy .......... Appellant Vadukkoot Kooriyal House, Elavally Chittattukara, Thrissur 680511 [Pan: Avwpg3387P] Vs. Ito, Ward -1 & Tps, Guruvayoor .......... Respondent Assessee By: Shri Preetha Shenoy, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025 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 29.12.2023 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Carrying On The Business Of Running Petrol Pump Under The Name & Style Of “Koorial Fuels”. No Regular Return Of Income For Ay 2017- 18 Was Filed By The Appellant. Therefore, The Ao Issued Notice U/S. 142(1) Of The Income Tax Act, 1961 (The Act) On 15.01.2018 Calling Upon The Appellant To File The Return Of Income. In Response To The Notice U/S. 142(1), The Appellant Filed Return Of Income Disclosing

For Appellant: Shri Preetha Shenoy, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Gretta Joffy