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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)

Ria Cetp Co-Operative Society Ltd, Mumbai vs. ITO WD 1, Panvel

In the result, the appeal of the assessee is dismissed

ITA 1909/MUM/2021[2012-13]Status: DisposedITAT Mumbai28 Jun 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2012-13) Ria Cetp Co-Operative बिधम/ Ito, Ward-1 Society Ltd 3Rd Floor, Trifed Tower, Vs. Riacetp Co-Op. Ltd. Plot Opp. Khanda Colony, No.6, Bldg, Dhatav Midc New Panvel Roha C/O Adv. N. A. Kulkarni Wadal Building, 1St Floor, Near Dns Bank, Manpada Road, Dombivli (E)- 421201. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabar0138A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ashish Deharia (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 08/06/2022 घोषणा की तारीख /Date Of Pronouncement: 28/06/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Society Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (Nfac), Delhi Dated 23.09.2021 For The Assessment Year 2012-13 Against Confirmation Of Penalty U/S 271(1)(B) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. None Appeared For The Assessee. We Note That The Despite Listing The Appeal Several Times & Even Though Notices Were Issued, None Appeared For The Assessee. The Impugned Penalty Of Rs.20,000/- Has Been Confirmed By The Ld. Cit(A), Which Was Levied By The Ao For Failure Of Assessee To Comply/Respond To The Notices Issued By Him U/S 142(1) Of The Act. Even Though, Non-Appeared On Behalf Of Assessee

For Appellant: NoneFor Respondent: Shri Ashish Deharia (Sr. AR)
Section 142(1)Section 144Section 271(1)Section 271(1)(b)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT

Mhs Builders Developers, Mumbai vs. Incoem Tax Officer 33 (2) (3), Mumbai

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

ITA 519/MUM/2022[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.519/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2012-13) Mhs Builders Developers बिधम/ Ito-33(2)(3) 92, Basanti Bhavan S.V. C-12, 5Th Floor, Vs. Road, Kandivali West, Pratyaksha Kar Bhavan, Mumbai-400067. Bandra Kurla Complex, Bandra (E), Mumbai- 400051. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aamfm0557A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Rajesh Ojha, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/06/2022 घोषणा की तारीख /Date Of Pronouncement: 24/06/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (Nfac), Delhi Dated 25.12.2021 For The Assessment Year 2012-13. 2. The Grounds Of Appeal Of The Assessee Reads As Under: - “The Ld. Cit(A) Erred In Not Giving Proper Opportunity To Be Heard To The Appellant. Even Though The Appellant Has Attend The Case Before Cit(A)-45 From Time To Time But The Ld. Cit Has Not Passed The Order & Transferred All The Files To National Faceless Appeal Centre (Nfac) Therefore, The Order Pass By National Faceless Is Bad In Law & The Order Passed By The National Faceless Appeal Centre (Nfac) Is To Be Quashed. The Ld. Cit(A) Erred In Not Giving Proper Opportunity To Be Heard To The Appellant. Even Though The Appellant Has Attend The Case Before The Cit(A) 45 From Time To Time But The Ld. Cit Has Not Passed The Order

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, (Sr. AR)
Section 142(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT

M/S Anaya Global Suppliers Pvt Ltd., Mumbai vs. ITO 9(1)(3), Mumbai

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

ITA 911/MUM/2020[2015-16]Status: DisposedITAT Mumbai24 Jun 2022AY 2015-16

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 911/Mum/2020 (ननधधारणवर्ा / Assessment Year: 2015-16) Ito-9(1)(3), M/S Anaya Global Mumbai, Suppliers Pvt. Ltd., Pin Code-400 099 3Rd Floor, Subham बनाम/ Centre-1, 491 Cardinal Gracious Road,, Nr. Vs. Holy Family Church, Andheri(E), Mumbai-400099 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaack5044K (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवधईकीतधरीख/ : 01.06.2022 Date Of Hearing घोर्णधकीतधरीख / : 24.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 30.09.2019 Passed By Ld. Cit (A)-16, Mumbai In Relation To Penalty Proceedings U/S 271(1)(B) Of Rs.

For Appellant: NoneFor Respondent: Shri Mehul Jain, Ld. DR
Section 142(1)Section 143(3)Section 271(1)(b)Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI AMIT SHUKLA, JM आयकरअपीलसं