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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)

Jile Singh, Faridabad vs. Income Tax Officer, Faridabad

In the result, appeal of the assessee is allowed

ITA 2223/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Jun 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (Appellant) (Respondent) Pan No. Fzsps8684G Assessee By: None Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 02.06.2025 Order

For Appellant: NoneFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

races. The Ld. Assessing Officer ("AO") served notice under section 143(2) upon the assessee on 22.09.2019 followed by issue of notice under section 142(1) of the Act on 23.11.2020. The Ld. AO completed the assessment on 22.01.2021 under section 143(3) r.w. section ... case of the assessee. 6.1 Elaborating the above contentions, the Ld. AR pointed out that in notice under section 142(1) of the Act dated 23.11.2020 (copy at Paper Book page 1-2), the Ld. AO required the assessee to furnish documentary evidence in support of claim that the amount

Deepak Kumar, Gaziabad vs. ACIT, Delhi

In the result, appeal of the assessee is allowed

ITA 1224/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Jun 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2021-22] Deepak Kumar, Vs Acit, Ward No.2, Behta Haipur, Ncc Dit(S), Loni Dehat, Ghaziabad, Jhandewala Ext., Uttar Pradesh-201102 New Delhi Pan-Cbkpp0414L Appellant Respondent Appellant By Shri Amit Kuashik, Adv. & Shri Himanshu Sharma, Adv. Respondent By Ms. Suman Malik, Cit Dr Date Of Hearing 02.06.2025 Date Of Pronouncement 02.06.2025 Order

Section 115BSection 132Section 142(1)Section 143(3)Section 153ASection 234BSection 250Section 69A

ITA No.1224/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

Surya Kumar Gupta, Itarsi vs. Incometax Officer Ward 1, Itarsi

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

ITA 135/JAB/2024[2018-19]Status: DisposedITAT Jabalpur30 May 2025AY 2018-19

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Surya Kumar Gupta, Vs. Income Tax Officer, Prop. Gupta Jewellers, Sarafa Bazar Ward-1, Itarsi

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 133ASection 142(1)Section 144Section 250Section 69

compared to the books of accounts. The assessee offered an additional income of Rs. 15,16,430/- on this account. Notices under section 142(1) were issued where the assessee was asked to explain the source of this excess stock worth Rs.15,16,430/- and why the same should

Nagar Panchayat, Banda vs. The Assisstant Commissioner of Income Tax Circle Sagar, Sagar

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

ITA 118/JAB/2024[2012-13]Status: DisposedITAT Jabalpur30 May 2025AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Nagar Panchayat, Banda, Vs. The Acit, Nagar Parishad Building, Banda, Sagar, Circle Sagar, Sagar Banda Nagar S.O. Madhya Pradesh Pan:Aaaln0246R (Appellant) (Respondent) Assessee By: Sh. Milind Wadhwani, C.A. Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 30.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 7.05.2024 Whereby The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Dcit, Circle-Sagar, Madhya Pradesh Passed On 10.12.2019 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstances Of The Case & In Law, The Ld. National Faceless Appeal Centre ('Nfac) Erred In Upholding The Action Of The Ld. Assistant Commissioner Of Income Tax Circle-Sagar ('Ao) In Adding A Sum Of Rs. 68,21,182/- To The Income Of The Assessee U/S. 69A As Unexplained Money. 2. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 10.12.2019 Is Without Jurisdiction, Bad In Law & Liable To Be Quashed.3 3. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Is Opposed To The Principles Of Equity, Natural Justice & Fair Play.

For Appellant: Sh. Milind Wadhwani, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 133(6)Section 142(1)Section 147Section 148Section 271(1)(b)Section 69A

notice issued to it and therefore, the ld. AO issued a show cause notice to the assessee alongwith a notice under section 142(1). However, the assessee did not reply to this notice also and therefore, the ld. 2 A.Y. 2012-13 Nagar Panchyat, Banda AO added the amount

Seabird Marine Services Private Limited, Jamnagar vs. ACIT, Circle - 1, Jamnagar, Jamangar

ITA 83/RJT/2025[2017-18]Status: DisposedITAT Rajkot30 May 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 83/Rjt/2025 (निर्धारण वर्ष/Assessment Year: (2017-18) Seabird Marine Services Pvt. Vs. Ltd. Office No. 309 & 310, Centroid Luxuria, Nr. Crystal Mall, Khodiyar Colony, Aerodrome Road, Jamnagar 361006 Assistant Commissioner Of Income-Tax, Circle-1, Jamnagar, Aayakar Bhawan, Nr. Subhash Bridge, Jamnagar -Rajkot Highway, Jamnagar स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccs 9869 C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By : Shri S. N. Soparkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit-Dr Date Of Hearing : 30/04/2025 Date Of Pronouncement : 30/05/2025 Per Dr. A. L. Saini, Am: आदेश / Order Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed By The National Faceless Appeal Centre (Nfac), Dehi/ Commissioner Of Income Tax (Appeal) [In Short 'Ld. Cit(A)'], Dated 02.01.2025, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Vide Order Dated 31.12.2019. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “All The Below Mentioned Grounds Of Appeal Are Independent & Without Prejudices To Each Other.

For Appellant: Shri S. N. Soparkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 114Section 115JSection 143(3)

complete scrutiny under CASS. Therefore, notice under section 143(2) of the Act, was issued and served upon the assessee. Subsequently, notice under section 142(1) of the Act was issued along with detailed questionnaire, on 15.01.2019. The authorised representative of the assessee, in response to these notices, submitted written

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Narendrakumar Bhanwerlal Nimbavat HUF, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Mahavir Impex, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Champalal Company, Gandhidham vs. DCIT, CC-1, Rajkot

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT

Oswal Agricomm Private Limited, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Oswal Petrochem, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Shri Ramji Hamir Virda, Gandhidham vs. The DCIT, Central Circle-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

consideration, the notice under section 143(2) of the Act, was issued on 30th June 2022. Further, after few months, the notice under section 142(1) of the Act, was issued to the assessee, calling details and documents, however, soon after that, the assessment order was framed by the assessing ... period the notice 142(1) of the Act, was issued to the assessee calling various details and documents. Further, notices were issued under Section 142(1) of the Act, which is available on ITBA. In response to these notices the assessee submitted its reply at the fag end, which

Rohit Kumar Jhunjhunwala, Patna vs. ITO, Ward-5(1), Patna

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

ITA 73/PAT/2025[2016-17]Status: DisposedITAT Patna30 May 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 73/Pat/2025 Assessment Year: 2016-2017 Rohit Kumar Jhunjhunwala,……………….…Appellant Keshev Rai Lane Chowk, Patna City-800008, Bihar [Pan:Aaqpj7024F] -Vs.- Income Tax Officer,………………………….....Respondent Ward-5(1), Patna Appearances By: Shri Alok Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

Section 142(1)Section 143(2)Section 143(3)Section 144

under section 143(2) was generated and served on the assesese’s e-mail on 26.07.2017 to start e-proceeding. A notice under section 142(1) was generated and served on the assessee on 22.05.2018 requesting him to furnish the calculation of depreciation along with details of capital assets, date ... acquisition with supporting documents. No compliance was made by the assessee on the statutory notice issued under section 142(1) of the Act. In absence of furnishing of any information by the assessee regarding admissibility of depreciation, ld. Assessing Officer left no other option, but to complete the time barring

Vanajakshy Binoyi, Alappuzha vs. DCIT Circle Intl.Txn, Trivandrum

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

ITA 270/COCH/2025[2018-19]Status: DisposedITAT Cochin30 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Biju P.K., AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 142(1)Section 272A(1)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav

Madhya Gujarat Vij Co. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(2), Vadodara

In the result, the appeal being ITA No

ITA 110/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad30 May 2025AY 2021-22

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 109 & 110/Ahd/2025 Assessment Year 2017-18 & 2021-22

For Appellant: Shri M.K. Patel on behalf of Shri Parin Shah A.RFor Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115JSection 142(1)Section 143(1)Section 143(3)Section 263

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

Madhya Gujarat Vij Co. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(2), Vadodara

In the result, the appeal being ITA No

ITA 109/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 May 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 109 & 110/Ahd/2025 Assessment Year 2017-18 & 2021-22

For Appellant: Shri M.K. Patel on behalf of Shri Parin Shah A.RFor Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115JSection 142(1)Section 143(1)Section 143(3)Section 263

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

Shree Vyas Dhanvarsha Sahakari Bank Ltd, Yawal vs. ITO Ward 1(4) Jalgaon, Jalgaon

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

ITA 54/PUN/2025[2013-14]Status: DisposedITAT Pune30 May 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.54/Pun/2025 िनधा"रण वष" / Assessment Year : 2013-14 Shree Vyas Dhanvarsha Vs. Ito, Ward-1(4), Sahakari Bank Ltd., Jalgaon. 2944, Main Road, Yawal, Dist. Jalgaon- 425301. Pan : Aaals0041D Appellant Respondent Assessee By : Shri Vinay Kwadia (Virtual) Revenue By : Shri Kumar Manish Sinha Date Of Hearing : 09.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.11.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) Under The Facts & Circumstances Of The Case & In Law, The Assessment Order Passed Us 147 On 29.03.2022 On The Basis Of Notice U/S 148 Issued On 12.04.2021 Without Following The Provisions Of Section 147 To 151 Relating To Reassessment Proceedings As Amended By Finance Act 2021 W.E.F. 01.04.2021 Is Bad In Law & Therefore Liable To Be Quashed.

For Appellant: Shri Vinay Kwadia (Virtual)For Respondent: Shri Kumar Manish Sinha
Section 142(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

Mira Ghosh, Kolkata vs. I.T.O., Ward - 45(2), Kolkata

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

ITA 2635/KOL/2024[2017-2018]Status: DisposedITAT Kolkata30 May 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2635/Kol/2024 Assessment Year: 2017-2018 Mira Ghosh,………………………..………..…………Appellant 22/H/113, Raja Manindra Road, Paikpara, Kolkata-700037 [Pan:Avkpg1522G] -Vs.- Income Tax Officer,……………………….……...Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Rip Das, A.R., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 24, 2025 Date Of Pronouncing The Order: May 30, 2025 O R D E R

Section 115BSection 133(6)Section 140Section 142(1)Section 68Section 69A

deposited cash of Rs.13,14,000/- in her Belgachhia P.O. Account No. 3420938298. The assessee was requested vide 1 Mira Ghosh notice under section 142(1) of the Act dated 15.03.2018 to furnish a true and correct return of his income as per section ... format prescribed in Rule 12 of the Income Tax Rules on or before 31.03.2018. But in response to notice under section 142(1) of the Act, the assesee did not file her return of income for the assessment year 2017-18. Notice under section

Navansh Vinimay Pvt. Ltd., Kolkata vs. I.T.O., Ward - 8(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 724/KOL/2022[2012-2013]Status: DisposedITAT Kolkata30 May 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

filed against the reassessment proceedings were disposed of vide letter dated 06/12/2019 by the Ld. AO but in response to the notice under section 142(1) of the Act, the documents requisitioned were not filed by the assessee. The assessee e-filed a single page letter on 14/12/2019