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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)

Mohammed Khalid Habib Parihar, Mumbai vs. I.T.O., Ward-31(2)(1), Mumbai

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

ITA 3345/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Sept 2024AY 2013-14

Bench: Shri. Narendra Kumar Billaiya & Shri. Sandeep Singh Karhail

For Appellant: Shri Haridas BhattFor Respondent: Smt. Mahita Nair, Sr. DR
Section 142(1)Section 143(2)Section 250Section 50C

return filed by the assessee was selected for scrutiny, and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. In response to the aforesaid notices, the assessee attended the proceedings and submitted a copy of the balance

Mr. Rakesh Heeralal Ameta, Mumbai vs. Income Tax Officer Ward. 33(1)(5), Mumbai

ITA 3210/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Sept 2024AY 2017-18

Bench: Shri. Narendra Kumar Billaiya & Shri. Sandeep Singh Karhail

For Appellant: Shri. Paresh KapasiFor Respondent: Smt. Mahita Nair
Section 133(6)Section 139Section 142(1)Section 234ASection 250Section 270ASection 68Section 69A

individual and for the year under consideration did not file his return of income under section 139 of the Act. Therefore, notice under section 142(1) of the Act was issued to the assessee asking to prepare a true and correct return of income in respect of which the assessee ... assessable under the Act. However, the assessee failed to furnish its return of income in response to the notice issued under section 142(1) of the Act. On the basis of the information received from the Income Tax department, it was revealed that the assessee has made cash deposits during

Manohar Manak Alloys Private Limited, C.P Tank Road, Mumbai vs. DCIT, Circle 4(2)(2), Mumbai, Aayakar Bhavan

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

ITA 260/MUM/2024[2009-10]Status: DisposedITAT Mumbai10 Sept 2024AY 2009-10

Bench: Ms. Padmavathy S & Shri Sandeep Singh Karhail

For Appellant: Shri Rajkumar SinghFor Respondent: Shri Surendra Meena, Sr. DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

filed in response to the notice issued under section 148 of the Act. Subsequently, 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, notice under section 133(6) of the Act was also

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Vile Parle Mahila Sangh, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1032/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Sept 2024AY 2018-19

Bench: Shri Om Praksh Kant & Shri Sandeep Singh Karhailassessment Year : 2018-19

For Appellant: Ms Usha Gaikwad (Sr. AR)For Respondent: Shri Mandar Vaidya
Section 11(1)Section 11(2)Section 11(3)(c)Section 119(2)Section 12ASection 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)

return filed by the assessee was selected for scrutiny through CASS. Accordingly, 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, from the perusal of Form No.10 filed by the assessee

Inderjeet, Palwal vs. Income Tax Officer Ward 1(3), Faridabad

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 1442/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13

Bench: Shri Vikas Awasthyआअसं.1442/िद"ी/2024 (िन.व. 2012-13) Inderjeet, 1461, Aurangabad, Palwal, Haryana 121105 ...... अपीलाथ"/Appellant Pan: Acapi-3518-B बनाम Vs. Income Tax Officer, C.R Building, Faridabad, ..... "ितवादी/Respondent Haryana 121001 अपीलाथ" "ारा/ Appellant By : None "ितवादी"ारा/Respondent By : Ms. Shivani Bansal, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 10/09/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 10/09/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against An Ex-Parte Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [In Short 'The Cit(A)’] Dated 31.01.2024, For Assessment Year 2012-13. 2. A Perusal Of Assessment Order Dated 09.12.2019 Passed U/S. 144 R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Would Show That The Assessment For Ay 2012-13 In The Case Of Assesse Was Reopened On The Basis Of Air

For Appellant: NoneFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 142(1)Section 144Section 148

आयकर अपीलीय अिधकरण िद"ी पीठ “एसएमसी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH

Chandani Education & Charitable Trust, Panchmahal vs. The Income Tax Officer, Ward- Exemption, Vadodara

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

ITA 615/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad09 Sept 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Sanjay Kumar, Sr. D.R
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2012-13 Chandani Education

Adani Green Energy Limited, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

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

ITA 1002/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad09 Sept 2024AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1002/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Adani Green Energy Limited The Principal Cit Adani Corporate House बनाम/ Ahmedabad-1 Shantigram 15, S.G. Highway V/S. Near Vaishno Devi Circle Khodiyar B.O., Khodiyar Ahmedabad – 382 421 (Gujarat) "थायी लेखा सं./Pan: Aanca 1814 G (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Vartik Chokshi, A.R. Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/09/2024 घोषणा क" तार"ख /Date Of Pronouncement: 09/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax, Ahmedabad-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act"), Dated 16-03-2024, For The Assessment Year (Ay) 2018-19. Adani Green Energy Limited Vs. Pr.Cit Asst. Year : 2018-19

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri H. Phani Raju, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263

made. The AO, in the original assessment proceedings, had duly examined the issue by issuing a notice under section 142(1) of the Act, to which the assessee had responded. The AO, after being satisfied with the submissions, passed the order under section 143(3) read with section 144B

Shri Hiteshkumar Patel, Anand vs. The Pr. CIT-1, Vadodara

In the result, appeal of the assessee is allowed

ITA 173/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad09 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2017-18

Section 142(1)Section 143(2)Section 143(3)Section 263Section 40Section 68

Assessment Year: 2017-18 Page 2 of 5 Income tax Act, 1961 was issued on 09.08.2018. Thereafter, notice under Section 142(1) of the Act with questionnaire was issued on 12.03.2019. In response to the said notices, the assessee furnished details/documents which were verified by the Assessing Officer. After verifying ... raised by the Assessing Officer related to increase in capital, as query 4(D) more specifically vide notice dated 12.03.2019 issued under Section 142(1) of the Act. The Ld. AR relied upon the decision of Hon’ble Apex Court in the case of PCIT vs Shreeji Prints (P.) Limited

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

selected for complete scrutiny under CASS. Notice under section 143(2) of the Act was issued and served on ITBA. Notice under section 142(1) of the Act was issued on 06/06/2019. In response to notice issued, the details called for were uploaded. The assessee filed Income Tax Return, Computation ... Income, Balance Sheet, Tax Audit Report, etc. Various details were called for electronically vide notices under section 142(1) dated 06/06/2019, 20/08/2019 and 17/10/2019. The assessee uploaded the details. 6. The assessee Company was granted Eligibility Certificate for setting up the manufacturing unit under the Mega Project

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

selected for complete scrutiny under CASS. Notice under section 143(2) of the Act was issued and served on ITBA. Notice under section 142(1) of the Act was issued on 06/06/2019. In response to notice issued, the details called for were uploaded. The assessee filed Income Tax Return, Computation ... Income, Balance Sheet, Tax Audit Report, etc. Various details were called for electronically vide notices under section 142(1) dated 06/06/2019, 20/08/2019 and 17/10/2019. The assessee uploaded the details. 6. The assessee Company was granted Eligibility Certificate for setting up the manufacturing unit under the Mega Project

Telangana State Housing Corporation Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

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

ITA 553/HYD/2024[2017-2018]Status: HeardITAT Hyderabad09 Sept 2024AY 2017-2018

Bench: Shri Manjunatha, G. & Shri Prakash Chand Yadavआ.अपी.सं /Ita No.553/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Telangana State Housing Vs. Dy. C. I. T. Corporation Limited Circle 2(1) Hyderabad Hyderabad Pan:Aafct4920L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. B Satyanarayana Murthy राज" व "ारा/Revenue By:: Cit (Dr) Shri B Bala Krishna सुनवाई की तारीख/Date Of Hearing: 09/09/2024 घोषणा की तारीख/Pronouncement: 09/09/2024 आदेश/Order

For Appellant: C.A. B Satyanarayana MurthyFor Respondent: : CIT (DR) Shri B Bala Krishna
Section 139Section 142(1)Section 147Section 148Section 46A

ITA 553 of 2024 Telangana State Housing Corporation Ltd आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL

Adp Private Limited, Hyderabad vs. DCIT, Circle -1 (1), Hyderabad

In the result, ground 4 of the assessee is partly allowed and ground

ITA 95/HYD/2022[2017-18]Status: DisposedITAT Hyderabad09 Sept 2024AY 2017-18

Bench: Shri Prakash Chand Yadav & Shri Madhusudan Sawdia

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 92C

आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI PRAKASH CHAND YADAV

M/S Toplink Commerce Limited, Kolkata vs. ITO, Ward 10(2), Kolkata

ITA 1413/KOL/2023[2012-13]Status: DisposedITAT Kolkata09 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: Shri Ankit Jalan, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 131Section 133(6)Section 142(1)Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT

M/S Harish Chandra Baldewa, Howrah vs. I.T.O., Ward-46(2), Kolkata

In the result, appeal of the assessee is partly allowed as per terms indicated above

ITA 366/KOL/2020[2015-16]Status: DisposedITAT Kolkata09 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.366/Kol/2020 Assessment Year: 2015-16 M/S. Harish Chandra Baldewa ………. Appellant 493/B/17, Vikram Vihar, G.T. Road (South) Shibpur Howrah-711102 (Pan: Alipb4249H) Vs. Income Tax Officer ………… Respondent Ward-46(2), Kolkata. Appearances By: Shri Miraj D. Shah, Ar Appeared For Appellant. Shri Rakesh Kumar Das, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 11.06.2024 Date Of Pronouncing The Order : 09.09.2024 Order Per Dr. Manish Borad: This Appeal Filed At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2015-16 Is Directed Against The Revisionary Order Passed U/S 263 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Pr. Commissioner Of Income- Tax-16, Kolkata [In Short Ld. “Cit(A)”] Dated 04.03.2020. 2. Grounds Of Appeal Raised By The Assessee Read As Under:

Section 143(3)Section 263Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी संजय सरमा, "ाियक सद

Sh. Jagtar Singh, Alwar vs. ACIT, Circle-1, Alwar

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

ITA 994/JPR/2024[2011-12]Status: DisposedITAT Jaipur09 Sept 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 10Section 142(1)Section 144Section 148Section 24Section 249(3)Section 24BSection 80C

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U

Om Prakash Agrawal HUF, Jaipur vs. ITO Ward 5(1), Jaiupr, Jaipur

ITA 967/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Sept 2024AY 2012-13
For Appellant: Sh. Sarwan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 147Section 148Section 234A

ITA No. 967/JPR/2024 Om Prakash Agrawal HUF vs. ITO आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE

Divya Agrofood Product Private Limited, Kota Rajasthan vs. DCIT, ACIT, Central Circle-2, Kota, Kota Rajasthan

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

ITA 851/JPR/2024[2013-14]Status: DisposedITAT Jaipur09 Sept 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri B.V. Maheshwari (C.A.)For Respondent: Shri A. S. Nehra (Addl. CIT) a
Section 143(3)Section 144BSection 147

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U

Venkateshwara Wires Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

ITA 322/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2024AY 2018-19

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 133(6)Section 142(1)Section 143(3)Section 68Section 801ASection 80I

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Turab Ali Bohra, Bhilwara vs. ACIT Central Circle, Ajmer

ITA 704/JPR/2023[2019-20]Status: DisposedITAT Jaipur09 Sept 2024AY 2019-20
For Appellant: Sh. Mahendra Gargieya (V.C)For Respondent: Sh. Anoop Singh, Add. CIT
Section 131Section 132ASection 133ASection 142(1)Section 143(2)Section 143(3)Section 144BSection 234ASection 69A

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

ACIT 2(2)(1), Mumbai vs. Jyoti Scturtures Limited, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 1695/MUM/2024[2006-07]Status: DisposedITAT Mumbai09 Sept 2024AY 2006-07

Bench: Smt. Kavitha Rajgopal & Shri Gagan Goyalacit R. No. 545, 5Th Floor, Aayakar Bhavan, New Marine Lines, Mumbai – 400 020 ..... Appellant Vs. M/S. Jyoti Structures Limited, Andheri West, 6Th Floor, Valecha Chambers Mumbai- 400 053 Pan No. Aaacj2499R ..... Respondent

For Appellant: Ms. Rajeshwari Menon, Ld. DRFor Respondent: Shri Kailash Jiwtani, Ld. AR
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SMT. KAVITHA RAJGOPAL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL