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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)

Armani Exports, Mum vs. PCIT-20, Mum

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

ITA 24/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 May 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Armani Exports Pcit-20 209-C, Building No.2, Room No. 418, Piramal Chamber, Vs. Mittal Industrial Estate, Andheri Kurla Lal Baug, Parel, Mumbai-400 12 Road, Andheri (E), Mumbai-400 059 Pan/Gir No. Aagfa 0528 F (Appellant) : (Respondent)

For Appellant: Shri Anil ThakkarFor Respondent: Smt. Shailja Rai
Section 142(1)Section 143(3)Section 14ASection 263Section 40A(2)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Armani

Shri Santokh Singh, Amritsar vs. Income Tax Officer Ward - 2 (1), Amritsar

The appeals of the assessees are disposed of in the terms indicated as above

ITA 34/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

Bhartiya Prathmik Shmshak Sangh Bhawan Trust [2007 (8) TMI 386 - ITAT DELHI-G] held that where assessee had not complied with notice under Section 142(1) but assessment order was passed under Section 143(3) and not under Section 144, that meant that subsequent compliance in the assessment proceedings ... given for correspondence, certainly demonstrate reasonable cause on the part of the appellant assesse for the said non-compliance of notices issued under section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1

Shri Santokh Singh, Amritsar vs. Income Tax Officer Ward- 2 (1), Amritsar

The appeals of the assessees are disposed of in the terms indicated as above

ITA 33/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

Bhartiya Prathmik Shmshak Sangh Bhawan Trust [2007 (8) TMI 386 - ITAT DELHI-G] held that where assessee had not complied with notice under Section 142(1) but assessment order was passed under Section 143(3) and not under Section 144, that meant that subsequent compliance in the assessment proceedings ... given for correspondence, certainly demonstrate reasonable cause on the part of the appellant assesse for the said non-compliance of notices issued under section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1

Shri Santokh Singh, Amritsar vs. Income Tax Officer Ward - 2 (1), Amritsar

The appeals of the assessees are disposed of in the terms indicated as above

ITA 32/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

Bhartiya Prathmik Shmshak Sangh Bhawan Trust [2007 (8) TMI 386 - ITAT DELHI-G] held that where assessee had not complied with notice under Section 142(1) but assessment order was passed under Section 143(3) and not under Section 144, that meant that subsequent compliance in the assessment proceedings ... given for correspondence, certainly demonstrate reasonable cause on the part of the appellant assesse for the said non-compliance of notices issued under section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1

Shri Santokh Singh, Amritsar vs. Income Tax Officer Ward -2 (1), Amritsar

The appeals of the assessees are disposed of in the terms indicated as above

ITA 31/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

Bhartiya Prathmik Shmshak Sangh Bhawan Trust [2007 (8) TMI 386 - ITAT DELHI-G] held that where assessee had not complied with notice under Section 142(1) but assessment order was passed under Section 143(3) and not under Section 144, that meant that subsequent compliance in the assessment proceedings ... given for correspondence, certainly demonstrate reasonable cause on the part of the appellant assesse for the said non-compliance of notices issued under section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1

Sh. Amiteshwar Singh Sidhu, Moga vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

In the result, the appeal of the assessee bearing ITA No

ITA 167/ASR/2022[2017-2018]Status: DisposedITAT Amritsar30 May 2023AY 2017-2018

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 142(1)Section 143(3)Section 250Section 69Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Brodaways Overseas Limited, Jalandhar vs. Deputy Commissioner of Income Tax, Circle-1, Jalandhar

ITA 123/ASR/2018[2013-14]Status: DisposedITAT Amritsar30 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 49/ASR/2016[2011-12]Status: DisposedITAT Amritsar30 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 48/ASR/2016[2010-11]Status: DisposedITAT Amritsar30 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 47/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 46/ASR/2016[2007-08]Status: DisposedITAT Amritsar30 May 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadways Overseas Ltd, Jalandhar

ITA 345/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S Broadways Overseas Ltd, Jalandhar

ITA 477/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 May 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

receipt of the order/report from the TPO, on 28.10.2011, the Assessing Officer (“The AO”, in short) issued notice to the assessee company under section 142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed

Tammi Raju Vegesna, Hyderabad vs. Income Tax Officer, Ward-2, Amalapuram

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

ITA 122/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam30 May 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.122/Viz/2023 ("नधा"रण वष" / Assessment Year: 2017-18) Tammi Raju Vegesna, Vs. Income Tax Officer, Hyderabad. Ward-2, Pan: Aaqpv 7090 R Amalapuram. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri M.V. Prasad, Ar ""याथ" क" ओर से / Respondent By : Sri Sankar Pandi, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri Sankar Pandi, Sr. AR
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

आयकर अपील"यअ"धकरण, "वशाखापटणम “SMC” पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM "ी दु"वू

Peace Fellowship Charitable Trust, Kakinada vs. Income Tax Officer(Exemptions Ward), Rajahmundry

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

ITA 112/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam30 May 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.112/Viz/2023 ("नधा"रण वष" / Assessment Year :2019-20) Peace Fellowship Charitable Vs. Income Tax Officer Trust, Kakinada. (Exemption Ward), Pan: Aadtp 4911 A Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Sri Sankar Pandi, Sr. Ar

For Appellant: Smt. A. Aruna, ARFor Respondent: Sri Sankar Pandi, Sr. AR
Section 11Section 12ASection 142(1)Section 143(1)Section 143(3)

आयकर अपील"यअ"धकरण, "वशाखापटणम “SMC’ पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर

Shree Ganesh Associates, Jaipur vs. ITO Ward 3(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 194/JPR/2023[2012-2013]Status: DisposedITAT Jaipur30 May 2023AY 2012-2013

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Pawan Kumar Garg, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 139Section 142(1)Section 143(2)Section 147Section 148

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

Shri Lalit Kumar Kalwar, Sarwar vs. Income Tax Officer, Ajmer

ITA 379/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 May 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 142(1)Section 143(2)Section 234ASection 48Section 50CSection 54FSection 54F(1)

section 143(2) was issued on 02.09.2014 which was duly served on the assessee. Further notice under section 143(2) and notice under section 142(1) along with questionnaire were issued on 03.12.2014 seeking specific details which were served 3 Shri Lalit Kumar Kalwar, Sarwar. upon the assessee. Thereafter, notice ... under section 142(1) along with detailed questionnaire issued on 10.07.2015 fixing the case for hearing on 20.07.2015. In compliance, assessee’s A/R attended and produced books of accounts, bank statement etc. which were examined on test check basis. During the year under consideration the assessee had sold a parental

Prashant Chandra Sadh, Mumbai vs. ITO International Tax-4(2)(1), Mumbai

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

ITA 619/MUM/2023[2014-15]Status: DisposedITAT Mumbai29 May 2023AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleprashant Chandrasadh, Ito,(Intltax),C4(2)(1), C-1804, Oberoi Woods, Room.No.1708, बनाम/ Off Western Express Air India Building, Vs. Highway,Goregaon East, Nariman Point, Mumbai-400063. Mumba-400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Biips5544N (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Ms.Kinjal Bhuta.ARFor Respondent: Mr.Soumendu Kumar Dash.DR
Section 115BSection 139(1)Section 144CSection 144C(5)Section 147Section 148Section 194ISection 68

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI. BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL

DCIT, Circle-2(1)(1), Mumbai vs. M/S Kundan Jewellers Pvt Ltd, Mumbai

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

ITA 1035/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 May 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledcit, Circle – 2(1)(1) Vs. M/S. Kundan Jewellers Room No. 561, 5Th Floor Pvt Ltd Aayakar Bhavan, Mk 223, Sm Patil Bldg, Sv Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. Pan/Gir No. : Aabck5770H Appellant .. Respondent Appellant By : Mr.Nihar Ranjan Samal.Dr Respondent By : Mr.Siddharth Kothari.Ar Date Of Hearing 19.05.2023 Date Of Pronouncement 29 .05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Nihar Ranjan Samal.DRFor Respondent: Mr.Siddharth Kothari.AR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

chit fund company, proceedings were taken up and notice for completing the assessment was issued under section 143(2) followed by notices under section 142(1) to which the assessee responded, pursuant to which the impugned assessment order was passed. The assessee submitted that in the impugned order, the respondent ... properly explained the source and the purpose of huge cash along with party wise break-up as was requested vide notice under section 142(1). iv. ACIT Vs. Hirapanna Jewellers, [2021] 128 taxmann.com 291 (Visakhapatnam - Trib) M/s. Kundan Jewellers Pvt Ltd, Mumbai. Section 68 of the Income

Smt. Satvir Kaur W/O Sh. Shinder Singh, Ferozepur vs. Principal Commissioner of Income Tax-1, Amritsar

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(3)Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE