“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)

Mhatre Palace Chsl, Borivali West vs. National E-Assessment Centre, Delhi, Mumbai

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

ITA 6394/MUM/2024[2023-24]Status: DisposedITAT Mumbai17 Feb 2025AY 2023-24

Bench: Hon’Ble Shri Sandeep Gosainvs. Ito – 42(1)(3) Mhatre Palace Chsl Kautilya Bhavan, Bkc 106 Mhatre Palace Chs Ltd Bandra E – 400 051. Ic Colony, Link Road, Borivali (W), Mumbai 400 013 Pan/Gir No. Aaaam9414D (Applicant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 80PSection 80P(2)Section 80P(2)(d)

issue of deduction from total income under Chapter VI-A of the Act, and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, the assessee was asked to explain

Cle Private Limited, Mumbai vs. DCIT Central Circle -3(4), Mumbai

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6270/MUM/2024[2017-18]Status: DisposedITAT Mumbai17 Feb 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Niraj Sheth a/w Jitendra SanghviFor Respondent: Shri R.A. Dhyani, CIT/DR &

Section 115JSection 133(6)Section 143(3)Section 147Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY

Cle Pvt Ltd, Mumbai vs. DCIT Central Circle 3(4), Mumbai

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6269/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Feb 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Niraj Sheth a/w Jitendra SanghviFor Respondent: Shri R.A. Dhyani, CIT/DR &

Section 115JSection 133(6)Section 143(3)Section 147Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY

The Bhatia General Hospital, Mumbai vs. Dy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, the appeal filed by the assessee bearing ITA No

ITA 4666/MUM/2023[2014-15]Status: DisposedITAT Mumbai17 Feb 2025AY 2014-15

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

For Appellant: Shri Nitesh Joshi & Shri Viral ShahFor Respondent: Shri S Srinivasu CIT DR

Section 11Section 12ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR

Ratnesh Kumar Jain, Shivpuri vs. Income Tax Officer Ashok Nagar, Gwalior

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

ITA 278/AGR/2024[2014-15]Status: DisposedITAT Agra14 Feb 2025AY 2014-15

Bench: : Shri Ramit Kochar & Shri Sudhir Kumar

Section 143(3)Section 144BSection 144rSection 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER

Saroj, Mainpuri vs. I.T.O Ward 2(5), Mainpuri

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

ITA 218/AGR/2024[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2012-13

Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER

Sh Abhishek Gupta, Agra vs. ITO W2(2)(1), Firozabad

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

ITA 172/AGR/2022[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: Shri Ramit Kochar & Shri Sudhir Kumarshri Abhishek Gupta The Income Tax Officer 405, Anupam Omerean Ward 2(2)(1), Firozabad, Heights, Mughal Road, V. U.P. Kamla Nagar, Agra-282005 Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aefpg0755D Appellant .. Respondent

For Appellant: Written adj. application rejectedFor Respondent: Sh. Shailendra Srivastava, Sr

Section 143(3)Section 147Section 253(3)

from his sister Sony Gupta. The AO in order to verify creditworthiness and genuineness of the said gift , issued notice under Section 142(1) dated 16.12.2019 to the assessee asking the assessee to produce Sony Gupta along with original copy of gift deed, copy of ITR, copy of bank account

Shri Ramachandra Pattina Sahakari Sangha Niyamita Kumta, Kumta vs. Income Tax Officer Ward 2 Karwar, Karwar

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

ITA 266/PAN/2024[2017-18]Status: DisposedITAT Panaji14 Feb 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.264,265 & 266/Pan/2024 (A.Y. 2020-21,218-19 & 2017-18) Ito, Nfac, Shri Ramachandra Pattina Vs Newdelhi-110001. Sahakari Sangha Niyamita . . Kumta, Nellikeri Kumta, Uttara Karnataka-581343, Karnataka. Pan .No.Aakas0800R (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri.Parmeshwar Bhat.Ar Revenue By Smt.Deepali Kalbandhe.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 13.02.2025 घोषणा क" तार"ख/Date Of Pronouncement 14.02.2025 Order Per Bench: The Three Appeals Are Filed By The Assesse Against The Separate Orders Of The National Faceless Appeal Centre (Nfac)/ Cit(A) Passed U/Sec143(3) & U/ 250 Of The Act. 2. Since Issues Involved In These Appeals Are Common & Identical, Hence They Are Clubbed, Heard & A Consolidated Order Is Passed. For The Sake Of Convenience, We Shall Take Up Ita No.265/Pan/2024, A.Y 2018-19 As Lead Case & Facts Narrated. The Assesse Has Raised The 2 Ita. No. 264,265&266/Pan/2024 Shri Ramachandra Pattina Sahakari Sangha Niyamitkumta. Grounds Of Appeal Challenging The Order Of The Cit(A) On The Denial Of Claim Under Section 80P Of The Act.

Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI

Shri Ramachandra Pattina Sahakari Sangha Niyamita Kumta, Kumta vs. Income Tax Officer, National E-Assessment Centre Delhi

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

ITA 265/PAN/2024[2018-19]Status: DisposedITAT Panaji14 Feb 2025AY 2018-19

Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI

Shri Ramachandra Pattina Sahakari Sangha Niyamita Kumta, Kumta vs. Assessing Officer NFAC, Delhi

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

ITA 264/PAN/2024[2020-21]Status: DisposedITAT Panaji14 Feb 2025AY 2020-21

Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI

Vaghubha Danubha Zala, Wankaner vs. Assessment Unit/ the ITO, Ward-1, Wankaner

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

ITA 396/RJT/2023[2018-19]Status: DisposedITAT Rajkot14 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaamet Steed /Ita No.396/Rit/2023

For Appellant: Shri Kamal Bhambhani, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 10(1)Section 142(1)Section 143(3)Section 147Section 148Section 2(14)Section 2(14)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

Assistant Commissioner of Income Tax, Central Circle, Akola, Nagpur vs. Rbsd and Fn Das, Nagpur

In the result, appeal by the Revenue stands dismissed

ITA 36/NAG/2024[2017-18]Status: DisposedITAT Nagpur14 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 263Section 44ASection 69C

section 263 and notice under section 143(2)) of the Act was issued to the assessee on 06/02/2023 and duly served. Notice under section 142(1) of the Act was also issued on 08/03/2023. Accordingly, the Assessing Officer completed assessment on 30/03/2023 determining total assessed income

Dy. Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Makarand Madhusudan Joshi, Nagpur

In the result, appeal by the Revenue stands dismissed

ITA 382/NAG/2023[2019-20]Status: DisposedITAT Nagpur14 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 68Section 69ASection 69C

return of income on 01/02/2021 by declaring total income of ` 7,22,500. Subsequently, on 09/02/2021, notices under section 143(2) and under section 142(1) along with questionnaire were also issued to the assessee. the Assessing Officer, the assessee filed its replies from time to time which were considered

Chittikumari Kona, Vijayawada vs. Assessing Officer, Assessment Unit, New Delhi

ITA 322/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam14 Feb 2025AY 2015-16

Section 139Section 147

आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री के

Venkata Ramanaiah Kopparapu, Sattepalli vs. Income-Tax Officer, Guntur

In the result, appeal of the assessee is allowed

ITA 317/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam14 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.317/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2016-17) Venkata Ramanaiah Kopparapu V. Income Tax Officer C.R. Buildings D.No. 18-9-10/2, Atchampeta Road Kannavarithota, Guntur – 522001 Near Sisuvihar, Sattenapalli-522403 Andhra Pradesh Andhra Pradesh [Pan: Dhmpk6477H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 69Section 69A

State bank of Hyderabad, Sathenpalle Branch, respectively during the impugned assessment year. Since assessee has not filed return of income, notice under section 142(1) of the Act was issued to the assessee on 2.08.2023 and 11.12.2023. In response, assessee furnished reply along with copy of bank statements. Assessee further

Mujmmeel, Kota vs. ACIT-Central Circle, Kota

In the result, appeal of the assessee is allowed

ITA 620/JPR/2024[2020-21]Status: DisposedITAT Jaipur14 Feb 2025AY 2020-21

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Miss. Swatika Jha, AdvFor Respondent: Ms. Alka Gautam, CIT a

Section 115BSection 133ASection 139Section 143(2)Section 143(3)Section 263Section 69Section 69A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k

Jai Tripati Steels Pvt Ltd, Ahmedabad vs. PCIT-1, Ahmedabad

In the result, the appeal of the assesse is allowed

ITA 933/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2015-16

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2015-16 Jai Tripati Steels P.Ltd. Vs. The Ld.Pr.Cit-1 402, Maurya Atria Ahmedabad. Opp: Kalgi Stats Bodakdev, Ahmedabad. Pan : Aabcj 5104 E (Applicant) (Responent) : Shri Chetan Agarwal, Ar Assessee By : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 26/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/02/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Prathvi Raj Meena, CIT-DR

Section 147Section 263

term capital loss against the same to accommodate unaccounted money/income.  Our attention as drawn thereafter to the notice issued by the AO under section 142(1) of the Act during the reassessment asking the assessee to furnish details of DEMAT/ trading account held by the assessee, copy of transaction statement

Arvindbhai Punabhai Patel, Ahmedabad vs. The ITO, Ward-3(3)(1), Ahmedabad

The appeal of the assessee is partly allowed

ITA 1851/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1851/Ahd/2024 िनधा"रण वष" /Assessment Year : 2015-16 Arvindbhai Punabhai Patel The Ito बनाम/ 306, Mangaljoyt Ward-3(3)(1) V/S. Jodhpur Road, Ahmedabad – 380 015 Jodhpur 4 Rasta S.O., Ahmedabad – 380 015 "थायी लेखा सं./Pan: Aggpp 5322 A (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : -None- Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 13/02/2025 घोषणा की तारीख /Date Of Pronouncement: 14/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Dated 23.08.2024, Sustaining The Penalty Of Rs. 30,000/- Imposed Under Section 271(1)(B) Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], For Non- Compliance With Statutory Notices Issued Under Section 142(1) During The Course Of Assessment Proceedings For Assessment Year (Ay) 2015-16. Arvindbhai Punabhai Patel Vs. Ito Asst. Year : 2015-16

For Appellant: -None-For Respondent: Shri Prathvi Raj Meena, CIT-DR

Section 142(1)Section 144Section 148Section 148ASection 271(1)(b)Section 272(1)(b)Section 273B

1)(b) of the Income Tax Act, 1961 [hereinafter referred to as “the Act”], for non- compliance with statutory notices issued under Section 142(1) during the course of assessment proceedings for Assessment Year (AY) 2015-16. Arvindbhai Punabhai Patel vs. ITO Asst. Year : 2015-16 Facts of the Case ... notice under Section 148 was issued on 23.07.2022 along with the order under section 148A(d) of the Act. Subsequent notices under Section 142(1) of the Act were issued on multiple occasions, including 17.01.2023, 11.04.2023, and 25.04.2023, requiring the assessee to furnish necessary details. However, there was no compliance

DCIT, Central Circle-2(4), Ahmedabad vs. Ghanshyam Mohanbhai Patel, Ahmedabad

In the result, appeal of the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 155/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kambleit(Ss)A No. 1/Ahd/2024 (Assessment Year: 2017-18) Ghanshyam Mohanbhai Patel, Dy./Asstt. Commissioner Of Vs. 901, Suryaketu Tower, Income-Tax, Nr. Sambhav Press, Judges Central Circle 2(4), Bungalow, Bodakdev, Ahmedabad Ahmedabad-380015 [Pan : Abbpp 5403 G]

For Appellant: Shri Biren Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR

Section 132Section 139(1)Section 143(3)Section 14ASection 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

DCIT, Central Circle-2(4), Ahmedabad vs. Ghanshyam Mohanbhai Patel, Ahmedabad

In the result, appeal of the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 154/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR

Section 132Section 139(1)Section 143(3)Section 14ASection 153ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER