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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)

Dream Infrastructure, Rajkot vs. The Income Tax Officer, Ward - 1(1)(1), Rajkot

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

ITA 220/RJT/2025[2011-12]Status: DisposedITAT Rajkot04 Dec 2025AY 2011-12

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 220/Rjt/2025 ("नधा"रण वष" / Assessment Year: 2011-12) Dream Infrastructure, Vs. Income Tax Officer, Mavdi Survey No. 358, B/H. Mavdi Ward-1(1)(1), Village, Kankot Road, Mavdi, Rajkot Rajkot-360004(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfd2565L (Assessee) (Respondent) Assessee By : Shri D.M. Rindani, Ar Respondent By : Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing : 22/09/2025 Date Of Pronouncement : 04/12/2025

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA

Shri Ikbalbhai Jumabhai Khirani, Rajkot vs. The ITO Ward-1 (2) (1), Rajkot

ITA 843/RJT/2024[2018-19]Status: DisposedITAT Rajkot04 Dec 2025AY 2018-19

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR
Section 142(1)Section 144BSection 147Section 148Section 234ASection 250Section 270ASection 44A

आयकर अपीलीयअिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

Chintan Umedsinh Sodha, Jamnagar vs. Income Tax Officer, Ward 1(3), Jamnagar

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 246/RJT/2024[2016-17]Status: DisposedITAT Rajkot04 Dec 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.246/Rjt/2024 िनधा"रण वष"/Assessment Year : 2016-17 बनाम Chintan Umedsinh Sodha Income Tax Officer “Het” Chitrkutt Society, / Ward – 1(3), Jamnagar Plot No. 21-22, Vs Opp. Khodiyar Co, Jamnagar- 361 006 Gujrat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Avgps4814B (अपीलाथ"/Assessee) (""थ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 133(6)Section 142(1)Section 143Section 143(2)Section 143(3)Section 250

आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT

Amit Kumar Verma, Patna vs. ITO, Ward- 6(1), Patna

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

ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI

Vanmalibhai Muljibhai Patel L/H Ranjanben Deepakbhai Patel, Na vs. Arivs.ITO, Ward 5, Navsari

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

ITA 345/SRT/2025[2011-12]Status: DisposedITAT Surat04 Dec 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.345/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Vanmalibhai Muljibhai Patel, Vs. Ito, L/H Of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abjpp3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 127Section 144Section 147Section 148Section 234BSection 250Section 251(1)Section 271(1)(c)

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

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

I.T.A. No.342/Lkw/2025 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI KUL BHARAT

Nisha Fazal, Gautam Budh Nagar vs. ITO-4(3), Kanpur-01

In the result, appeal of the assessee is allowed

ITA 226/LKW/2024[2012-13]Status: DisposedITAT Lucknow04 Dec 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 1Section 142(1)Section 147Section 148Section 271(1)(b)

Appeal. 15. That during the assessment proceeding, council of the appellant has filed complete reply and submissions in compliance to notice under section 142(1) of the Income Tax Act, in time to time but Id. AO failed to give complete reply to the appellant query and failed to provide ... Section 139(4) of Act, 1961. Though, there was sufficient time to file Return and even time for issue of notice under Sections 142(1) and 143(2) of Act, 1961 making assessment under Section 143(3) of Act, 1961 was subsisting, a notice under Section

DCIT, Swargate Pune vs. Cummins India Ltd, Pune

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

Section 10ASection 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 35

generating sets and accessories. The returns filed by Assessee was selected for scrutiny assessment by issuing statutory notices under section 143(2) and section 142(1) of the Act. During the years under consideration, Assessee had entered into various international transactions with its Associated Enterprise(s) in the course

Cummins India Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 1(1), Pune

In the result, appeal of the assessee bearing ITA No

ITA 632/PUN/2022[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri J.D. Mistri, Sr. Advocate &For Respondent: Shri Prakash L. Pathade, CIT-DR
Section 10ASection 13Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80J

generating sets and accessories. The returns filed by Assessee was selected for scrutiny assessment by issuing statutory notices under section 143(2) and section 142(1) of the Act. During the years under consideration, Assessee had entered into various international transactions with its Associated Enterprise(s) in the course

Surabi Eductional and Charitable Trust, Dindigul vs. ACIT, Exemptions, Coimbatore

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

ITA 2760/CHNY/2025[2018-19]Status: HeardITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri S. Anand, AdvocateFor Respondent: Shri R. Raghupathy, Addl. CIT
Section 142(1)Section 144

oraey arte after, ‘st -aariic, tag! IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI MAA. cet, ate wae ud

Indian Medical Association College of General Practitioners Head Quarters Trust, Chennai vs. ITO, Ncw-22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2187/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Indian Medical Association College of General Practitioners Head Quts Trust, Chennai vs. ITO, Ncw22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2186/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Shri Hareshkumar Mafatlal Shah, Mumbai vs. ACIT 19(1), Mumbai

In the result, appeal of the assessee ITA No

ITA 5439/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Dec 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeshri Hareshkumar Mafatlal Vs Acit 19(1), Mumbai Room No. 203, 2Nd Floor, Matru Shah, 18/9, 1St Floor, Hariharwala Mandir, Tardeo Road, Mumbai- Building, 10/11, S.V.P. Road, 400007 Mumbai-400 004 Pan: Anqps5958J Applicant Respondent

For Appellant: Shri K Gopal a/w Shri Om KhandalkarFor Respondent: Shri Hemanshu Joshi, SR DR
Section 10(38)Section 143(3)Section 250Section 68Section 69C

before the bench. The details are reproduced as below: - Sr.No. Particulars APB Page No. 1. Copy of the notice dated 03.10.2016 issued under section 142(1) 1 of the Act 2. Copy of the letter dated 19.10.2016 filed in response to the 2 abovementioned notice along with the following annexures ... Capital account, Balance 4-26 sheet, Profit and Loss Account for A.Y. 2014-15. 3. Copy of the notice dated 19.12.2016 issued under section 142(1) 27-32 of the Act. 4. Copy of the letter dated 23.12.2016 filed in response to the abovementioned notice along with the following annexures

DCIT Central Circle 7 1 Mumbai, Mumbai vs. Soyumm Marketing Private Limited, Mumbai

In the result, the appeal of the Revenue, being ITA no

ITA 4306/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Dec 2025AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankardeputy Commissioner Of Income Tax, Central Circle - 7(1) Room No.653, Aaykar Bhawan, Churchgate, ............... Appellant Mumbai - 400020 V/S Spectra Realities Private Limited, 9, Floor-I, Plot – 51, Kapadia Chamber, Devji Ratansi Marg, ……………… Respondent Chinchbunder, Mumbai – 400009 Pan: Aalcs7233B Deputy Commissioner Of Income Tax, Central Circle - 7(1) Room No.653, Aaykar Bhawan, Churchgate, ............... Appellant Mumbai - 400020

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Swapnil Choudhary, Sr.AR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 56(2)(viib)

Rs.8,00,003/-. The return filed by the assessee was selected for scrutiny through CASS, and statutory notices under section 143(2) and section 142(1) were issued and served on the assessee. During the assessment proceedings, from the perusal of the financial statement submitted by the assessee

DCIT Central Circle 7 1 Mumbai, Mumbai vs. Spectra Realties Private Limited, Mumbai

In the result, the appeal of the Revenue, being ITA no

ITA 4304/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Dec 2025AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankardeputy Commissioner Of Income Tax, Central Circle - 7(1) Room No.653, Aaykar Bhawan, Churchgate, ............... Appellant Mumbai - 400020 V/S Spectra Realities Private Limited, 9, Floor-I, Plot – 51, Kapadia Chamber, Devji Ratansi Marg, ……………… Respondent Chinchbunder, Mumbai – 400009 Pan: Aalcs7233B Deputy Commissioner Of Income Tax, Central Circle - 7(1) Room No.653, Aaykar Bhawan, Churchgate, ............... Appellant Mumbai - 400020

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Swapnil Choudhary, Sr.AR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 56(2)(viib)

Rs.8,00,003/-. The return filed by the assessee was selected for scrutiny through CASS, and statutory notices under section 143(2) and section 142(1) were issued and served on the assessee. During the assessment proceedings, from the perusal of the financial statement submitted by the assessee

Sh. Vivek Gupta, Haryana vs. ACIT/DCIT, Haryana

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

ITA 5037/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2018-19] Shri Vivek Gupta Vs Acit/Dcit C-5/2A, Opp. C. C. Colony Central Circle Rana Pratap Bagh, North Delhi Karnal Delhi-110007 Pan-Aappg4029A Appellant Respondent Appellant By Shri Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Respondent By Ms. Amisha S.Gupt, Cit Dr Date Of Hearing 04.12.2025 Date Of Pronouncement 04.12.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 29.07.2025 By Ld. Commissioner Of Income Tax (A)-3, Gurgaon [“Ld.Cit(A)”] In Appeal No.10453/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 29.12.2019 Passed U/S 143(3) R.W.S. 153B(1)(B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That A Search & Seizure Operation U/S 132 Were Carried Out At The Business Premises Of M/S. Oswal Group Of Cases, Karnal & Residential Premises Of Its Members On 22.01.2018. The Case Of The Assessee Was Also Covered U/S 132 Of The Act. Assessee Filed His Return Of Income On 28.07.2018 Declaring Total Income Of Inr 13,36,300/-. Thereafter, Statutory Notice U/S 143(2) Of The Act Was Issued On 23.04.2019 Followed By Notices U/S 142(1) Of The Act Alongwith Questionnaire Issued From Time To Time. In Response To Above, Assessee Filed Replies. Thereafter, The Ao Passed The Assessment Order U/S 143(3) R.W.S. 153B(1)(B) Of The Act Dated 29.12.2019 Assessing Total Income Of The Assessee At Inr 81,59,730/-.

Section 115BSection 132Section 142(1)Section 143(2)Section 143(3)Section 153DSection 250Section 69Section 69A

ITA No.5037/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

Sylvesa Infotech Private Limited, Bhubaneswar vs. ITO Ward -1(1), Bhubaneswar

In the result, ITA Nos.538/CTK/2025 & ITA No

ITA 565/CTK/2025[2016-17]Status: DisposedITAT Cuttack03 Dec 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.538 & 541/Ctk/2025 (निर्धारण वर्ष / Assessment Year : 2014-2015) & आयकर अपील सं/Ita No.565/Ctk/2025 (निर्धारण वर्ष / Assessment Year : 2016-2017) Sylvesa Infotech Private Limited Vs Ito Ward-1(1), Bhubaneswar Plot No.S4/10 Niladri Vihar, Sailashree Vihar, Bhubaneswar Pan No.: Aahcs 0489 D (अपीलार्थी / Appellant) निर्धारिती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri B.D.Ojha & Shri Abhishek Ojha, Ars : Shri Ashim Kumar Chakraborty, Cit-Dr Appeared In Ita Nos.538&541/Ctk/2025 & Shri Vijay Singh, Sr. Dr Appeared In

For Respondent: Shri B.D.Ojha & Shri Abhishek Ojha, ARs
Section 139(1)Section 142(1)Section 147Section 148

आयकर अपीलीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जार्ज

Sylvesa Infotech Private Limited, Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, ITA Nos.538/CTK/2025 & ITA No

ITA 541/CTK/2025[2014-15]Status: DisposedITAT Cuttack03 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.538 & 541/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) & आयकर अपील सं/Ita No.565/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Sylvesa Infotech Private Limited Vs Ito Ward-1(1), Bhubaneswar Plot No.S4/10 Niladri Vihar, Sailashree Vihar, Bhubaneswar Pan No. : Aahcs 0489 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri B.D.Ojha & Shri Abhishek Ojha, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr Appeared In Ita Nos.538&541/Ctk/2025 & Shri Vijay Singh, Sr. Dr Appeared In Ita No.565/Ctk/2025. सुनवाई की तारीख / Date Of Hearing : 03/12/2025 घोषणा की तारीख/Date Of Pronouncement : 03/12/2025

For Appellant: Shri B.D.Ojha & Shri Abhishek Ojha, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR appeared in
Section 139(1)Section 142(1)Section 147Section 148

आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज

Sylvesa Infotech Private Limited, Bhubaneswar vs. ITO, W1(1), Bhubaneswar

In the result, ITA Nos.538/CTK/2025 & ITA No

ITA 538/CTK/2025[2014-15]Status: DisposedITAT Cuttack03 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.538 & 541/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) & आयकर अपील सं/Ita No.565/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Sylvesa Infotech Private Limited Vs Ito Ward-1(1), Bhubaneswar Plot No.S4/10 Niladri Vihar, Sailashree Vihar, Bhubaneswar Pan No. : Aahcs 0489 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri B.D.Ojha & Shri Abhishek Ojha, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr Appeared In Ita Nos.538&541/Ctk/2025 & Shri Vijay Singh, Sr. Dr Appeared In Ita No.565/Ctk/2025. सुनवाई की तारीख / Date Of Hearing : 03/12/2025 घोषणा की तारीख/Date Of Pronouncement : 03/12/2025

For Appellant: Shri B.D.Ojha & Shri Abhishek Ojha, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR appeared in
Section 139(1)Section 142(1)Section 147Section 148

आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज

Jemamani Mohanta, Mayurbhanj vs. The Income Tax Officer, Ward-1, Baripada, Mayurbhanj

In the result, appeal of the assessee is allowed

ITA 486/CTK/2025[2014-15]Status: DisposedITAT Cuttack03 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.486/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) Jemamani Mohanta, Vs Ito, Ward-1, Baripada At: Patpur, Chitrada, Baripada Town, District : Mayurbhanj-757022 Pan No. : Awxpm 7849 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/12/2025 घोषणा की तारीख/Date Of Pronouncement : 03/12/2025

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Vijay Singh, Sr. DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज