“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)

Davinder Kumar Mago, Punjabi Bagh vs. DCIT/ACIT Central Circle, Ddn, Dehradun

In the result appeal of the assessee is allowed

ITA 17/DDN/2026[2019-20]Status: DisposedITAT Dehradun12 Mar 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Davinder Kumar Mago Vs Dcit/Acit 12/1, Punjabi Bagh, Central Circle, External Punjabi Bagh, Dehradun New Delhi-110026 Uttarakhand Pan-Ajhpm9802A Appellant Respondent Appellant By Shri Ajay Wadhwa, Adv. (Vc) Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : This Appeal Filed By The Assessee Against The Order By Pr.Cit (Central), Kanpur At Meerut Passed U/S 263 Of The Income Tax Act, 1861 (“The Act”) Dated 08.01.2026 Arising Out Of The Order Passed U/S 143(3) R.W.S. 147 Of The Act.

Section 142(1)Section 143(3)Section 147Section 263

where ALV was questioned by the PCIT, the assessee has produced relevant material and offered explanations in pursuance to the notices issued under Section 142(1) and 143(2) of the Act and, after considering the materials and explanations, the Assessing Officer passed the assessment order and came

Shri Tariq Ahmad Dar, Anantnag vs. Income Tax Officer Ward, Udhampur

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

ITA 422/ASR/2025[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A

Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 69A

D IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH

Shri Ghulam Nabi Lone, Anantnag vs. Income Tax Officer Ward, Anantnag

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

ITA 624/ASR/2024[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 624/Asr/2024 Assessment Year: 2017-18 Sh. Ghulam Nabi Lone, Vs. Ito, Ward, Dangarpora, Siligam, Pahalgam, Anantnag. Ananthnag, Jammu & Kashmir. [Pan:-Ahypl1427H] (Appellant) (Respondent) Appellant By None (Written Submission) Respondent By Sh. Charan Dass, Sr. Dr

Section 142(1)Section 144Section 250Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

DCIT, Central Circle 1, Rajkot vs. Yagnik Road Highstreet LLP, Rajkot

Appeal of the revenue is dismissed:

ITA 684/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing) Yagnik Road Highstreet Llp Vs. The Deputy Commissioner Of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/.Ita No. 684/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2021-22 (Hybrid Hearing) The Deputy Commissioner Of Vs. Yagnik Road Highstreet Llp Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360001 Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 स्थायी लेखासं./जी आइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 20/01/2026 घोषणा की तारीख/Date Of Pronouncement : 12/03/2026 Order

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 132Section 143(3)Section 147

ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE

Yagnik Road Highstreet LLP, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1, Rajkot

Appeal of the revenue is dismissed:

ITA 512/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 132Section 143(3)Section 147

ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE

Yagnik Road Highstreet LLP, Rajkot vs. Deputy Commissioner of Income Tax, Central -1, Rajkot

Appeal of the revenue is dismissed:

ITA 511/RJT/2024[2020-21]Status: DisposedITAT Rajkot12 Mar 2026AY 2020-21

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 132Section 143(3)Section 147

ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE

Kaushal Hazarilal Agrawal, Vadodara vs. The Dy.CIT, Central Circle-1, Vadodara

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

ITA 7/AHD/2026[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Karan Bakshi, AdvocateFor Respondent: Shri C Dharani Nath, Sr. DR

Section 142(1)Section 143(3)Section 144Section 148Section 263Section 57

Agrawal vs. DCIT Asst. Year –2017-18 - 3– 4. Pursuant to the directions issued under section 263, the Assessing Officer issued notice under section 142(1) asking the assessee to furnish necessary evidences to substantiate that the interest expenditure of ₹58,51,028/- claimed under section

Rajesh Pananalal Shah, Vadodara vs. Asstt. Unit, Juris. AO- Dy.CIT, Circle-1(1)(1), Vadodara

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

ITA 2581/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri C Dharani Nath, Sr. DRFor Respondent: Shri C Dharani Nath, Sr. DR

Section 115BSection 142(1)Section 143(2)Section 144Section 250Section 271ASection 68

income/receipts. During the course of assessment proceedings, the Assessing Officer issued notice under section 143(2) dated 01.06.2023 and subsequently notices under section 142(1) of the Act. However, the Assessing Officer observed that the assessee failed to comply with the notices issued during the course of assessment proceedings

Air Wind Green Energy Limited, Bhavnagar vs. The Dy.CIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 2435/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Varis Isani, AdvocateFor Respondent: Shri C Dharani Nath, Sr. DR

Section 142(1)Section 272ASection 272A(1)(d)Section 273BSection 274

Limited, was subjected to assessment proceedings for Assessment Year 2018-19. During the course of assessment proceedings, the Assessing Officer issued notices under section 142(1) of the Income-tax Act, 1961 ("the Act") asking for certain details and information from the assessee. However, according to the Assessing Officer

Vineet Tiwari, Bangalore vs. Circle 12, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 3169/PUN/2025[2016-17]Status: DisposedITAT Pune12 Mar 2026AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Santanu Kumar Sarangi (virtual)For Respondent: Shri Rajesh Gawali, Addl CIT DR

Section 142(1)Section 147Section 148Section 148ASection 151Section 192Section 250Section 271(1)(c)

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

Vineet Tiwari, Bengaluru vs. Circle 12, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 3168/PUN/2025[2016-17]Status: DisposedITAT Pune12 Mar 2026AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Santanu Kumar Sarangi (virtual)For Respondent: Shri Rajesh Gawali, Addl CIT DR

Section 142(1)Section 147Section 148Section 148ASection 151Section 192Section 250Section 271(1)(c)

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

Income Tax Officer, Ward -2, Wardha vs. Padmakar Krushnaji Warbhe, Hinganghat

In the result, the appeal of the revenue is dismissed

ITA 377/NAG/2024[2018-19]Status: DisposedITAT Nagpur12 Mar 2026AY 2018-19

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 143(3)Section 254(1)Section 40A(3)

issued on 22nd September, 2019 for Limited scrutiny to examine the issue of cash withdrawals and unsecured loans. Notices under section 142(1) were issued from time to time in response to which assessee furnished various documents in support of the return of income as well as the details

Kashi Nath Seth Sarraf Private Limited, Hardoi vs. DCIT, Sitapur

ITA 86/LKW/2024[2012-13]Status: DisposedITAT Lucknow12 Mar 2026AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Respondent byFor Respondent: Shri Akshay Agrawal, Advocate

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH

Assistant Commissioner of Income Tax, Chandigarh vs. Saraf the Jewellers, Punjab

Appeal stand dismissed

ITA 1594/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh12 Mar 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1232/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1594/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars Revenue By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 12.03.2026 : आदेश / O R D E R Per Bench

For Appellant: Sh. Sudhir Sehgal (Advocate) and Sh. Sahil RatraFor Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl

Section 115BSection 143(3)Section 65BSection 69C

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

Saraf the Jeweller, Chandigarh vs. The DCIT/ACIT Central Circle- 2, Chandigarh

Appeal stand dismissed

ITA 1232/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh12 Mar 2026AY 2021-22

For Appellant: Sh. Sudhir Sehgal (Advocate) and Sh. Sahil RatraFor Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl

Section 115BSection 143(3)Section 65BSection 69C

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

Income Tax Officer, Non Corporate Ward 22(1), Chennai vs. Ezhumalai, Thirukazhukundram

ITA 4108/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Mar 2026AY 2019-20

Bench: Shri George George K, Vice- & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.4108/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 Income Tax Officer, V Ezhumalai, Non Corporate Ward- S 1123, Ponpatharkoodam, 22(1), Tambaram Gangai Amman Koil Street, Thirukazhukundram, Chengalpattu – 603405 Pan: Acipe8113C Appellant/ Revenue Respondent / Assessee Assessee By None Revenue By Ms. V Aswathy – Jcit Date Of Hearing 18/02/2026 Date Of Pronouncement 12/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi

Section 120Section 143(2)Section 144Section 147Section 148Section 148ASection 250

आयकर अपीलीय अिधकरण ”डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES “D” :: CHENNAI BEFORE SHRI

Lima Loundes Marie, Puducherry vs. ITO, Ward-3, Puducherry

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

ITA 3957/CHNY/2025[2016-17]Status: DisposedITAT Chennai12 Mar 2026AY 2016-17

Bench: Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Mr. Girish Kumar,S, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148A

comply with the notice issued under section 148 of the Act. The assessee also did not respond to the notices issued under section 142(1) of the Act. In these circumstances, the AO proceeded to complete the assessment under section 144 of the Act on a best judgment basis

Basava Roaways (India) Pvt. Ltd, Sedam vs. Income Tax Officer, Ward-1, Gulbarga

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

ITA 565/BANG/2025[2013-14]Status: DisposedITAT Bangalore12 Mar 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Shri Rajkumar Hanchal, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 142(1)Section 144Section 147Section 148Section 148ASection 194ASection 194CSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL

Sri Guru Ramalingeshwara Souharda Pattina Sahakari Niyamitha, Maski vs. Pr. Commissioner of Income Tax, Hubli

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

ITA 1174/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2020-21

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Muthu Shankar, JCIT (DR)

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL

The Camp Multipurpose Primary Agriculture Cooperative Society Limited, Pernem, Goa vs. Income Tax Officer, Ward 2 (1), Panaji, Goa

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

ITA 55/PAN/2026[2016-17]Status: DisposedITAT Panaji11 Mar 2026AY 2016-17

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.55/PAN/2026