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“Section 143(2)”

Section References (mined)Section 143Section 143(2)17,209 judgments

The decision most relied on for Section 143(2) is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 judgments on BharatTax.

Leading authorities on Section 143(2)

National Thermal Power Co. Ltd. v. CIT
229 ITR 383 · 1998 · Supreme Court
5,834
citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

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. Vegetable Products Ltd.
88 ITR 192 · 1973 · Supreme Court
2,664
citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

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.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such 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. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Judgments citing Section 143(2)

Ved Prakash Chanana, Delhi vs. ACIT CC 03, Delhi

In the result, the appeal of the assessee for AY 2018-19 is allowed

ITA 4643/DEL/2024[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 127(1)Section 132Section 143(1)Section 143(2)Section 153ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI

Juniper Networks Solution India Private Limited, New Delhi vs. Assessment Unit, NFAC Itd, New Delhi

In the result, ground no 3 raised by the assessee is allowed in its favour

ITA 4400/DEL/2024[2020-21]Status: DisposedITAT Delhi24 Oct 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Juniper Networks Solution India Pvt. Ltd., Vs. Assessment Unit, Unit No.Iia, 06Th Floor, Dlf Centre, Nfac Itd, Parliament Street, Connaught Place, New Delhi – 110 001. (Pan : Aaecj1345A) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Sr. Advocate Shri Sandeep Bhalla, Advocate Shri Anurag Singhal, Ca Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 05.08.2025 Date Of Order : 24.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Assessees Is Directed Against The Assessment Order Dated 27.07.2024 Passed By The Income Tax Department, Assessment Unit U/S 143(3) Read With Section 144C(13)/144B Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act.

For Appellant: Shri Sachit Jolly, Sr. AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI

Deputy Commissioner of Income Tax, Delhi vs. Scan Holdings Private Limited, Delhi

Appeal is dismissed

ITA 3753/DEL/2024[2008-09]Status: DisposedITAT Delhi24 Oct 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2008-09] Dcit, M/S Scan Holdings (P) Ltd., Circle-22(2), Room No.- 225E F-4, Shopping Complex, C.R. Building, I.P. Estate, Vs A-Block, Meera Bagh, New Delhi-110002 Delhi-110087. Pan- Pan- Aabcs0852N Revenue Assessee C.O. No.- 38/Del/2025 Arising Out Of Ita No.3753/Del/2024 [Assessment Year: 2008-09] M/S Scan Holdings (P) Ltd., Dcit, F-4, Shopping Complex, Circle-22(2), Room No.- 225E A-Block, Meera Bagh, Vs C.R. Building, I.P. Estate, Delhi-110087. New Delhi-110002 Pan- Aabcs0852N Assessee Revenue

Section 143(2)Section 143(3)Section 148Section 14A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI

Assistant Commissioner of Income Tax, Jhandewalan Extension, New Delhi vs. Tvarur and Fats Private Limited, New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 3006/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Oct 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Assistant Commissioner Vs. Tvarur & Fats Pvt. Ltd. Of Income Tax, Unit No. 101, 102A, First Floor, Room No. 332, 3Rd Floor, Plot No. 9, Realtech Copia, Ara Centre, Jhandewalan Corporate Suits, Jasola District Extension, New Delhi Centre, New Delhi Pan: Aaect7561Q Appellant Respondent C.O. No. 83/Del/2024 (In Ita No. 3006/Del/2024) Tvarur & Fats Pvt. Ltd. Vs. Assistant Commissioner Of Unit No. 101, 102A, First Income Tax, Floor, Plot No. 9, Room No. 332, 3Rd Floor, Ara Realtechcopia, Corporate Centre, Jhandewalan Suits, Jasola District Extension, New Delhi Centre, New Delhi Pan: Aaect7561Q Appellant Respondent Assessee By Sh. Ashwani Kumar, Ca & Sh. Aditya Kumar, Ca Revenue By Sh. S. K. Jadhav, Cit(Dr) Date Of Hearing 05/08/2025 Date Of Pronouncement 24/10/2025

Section 92C

1 ITA No. 3006/Del/2024& C.O. No. 83/Del/2024 ACIT Vs. Tvarur Fats Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI

Om Prakash Bansal (HUF), Naya Baz Delhiar vs. Ac Circle 46(1) New Delhi, New Delh

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

ITA 2984/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaom Prakash Bansal (Huf), Vs. Acit, Circle 46(1), 3990, F/F, Naya Bazar, New Delhi. Delhi – 110 006. (Pan : Aabho0485L) (Appellant) (Respondent) Assessee By : Shri Suresh Kumar Gupta, Ca Revenue By : Shir Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Order : 24.10.2025 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As ‘Ld. Cit (A)) Dated 19.04.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Application For Admission Of Additional Grounds Of Appeal Wherein Following Additional Grounds Of Appeal Are Raised :-

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Shir Vipul Kashyap, Sr. DR
Section 143(2)

supersession of the earlier instructions and shall be applicable with effect from 1-4-2011.” 6. In the instant case, the notice under section 143(2) of the Act stood issued to the assessee on 12.04.2016 by ITO Ward 27(4), Delhi. In July, 2016, the ITO transferred the jurisdiction ... memo is enclosed in page 5 of the paper book. After the transfer of jurisdiction from ITO to DCIT, no fresh notice under section 143(2) of the Act was issued by ACIT, Circle 4(1), Gurgaon. The assessment was ultimately framed under section 143

Kishna Gears Private Limited, Delhi vs. ITO, Ward-14(4), Delhi

In the result, the appeal of the assessee is allowed

ITA 2885/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Oct 2025AY 2016-17

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143(2)

income on 08.07.2017 declaring an income of Rs.1,63,750/-. The case was selected for scrutiny through CASS for limited parameters. Notices under section 143(2) of the Income-tax Act, 1961 (for short ‘the Act’) were issued and 2 served on the assessee through ITBA Portal. The assessee

DCIT, Central Circle-14, Delhi vs. Parveen Aggarwal, Gurgaon

Accordingly the same are hereby upheld. Grounds of appeal Nos. 1 & 2 raised by the Revenue are dismissed

ITA 197/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2012-13] Parveen Aggarwal, Vs Acit, Ma-1/7, 3D, Garden Central Circle-14, Estate, M.G.Road, Gurgaon New Delhi Haryana-122002. Pan-Aahpa0660R Appellant Respondent [Assessment Year : 2012-13] Dcit, Vs Parveen Aggarwal, Central Circle-14, Ma-1/7, 3D, Garden New Delhi Estate, M.G.Road, Gurgaon, Haryana-122002. Pan-Aahpa0660R Appellant Respondent Assessee By Shri K.Sampath, Adv. & Shri V.Rajkumar, Adv. Revenue By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 29.07.2025 Date Of Pronouncement 24.10.2025 Order Per Manish Agarwal, Am : The Captioned Cross-Appeals Are Filed By The Assessee & The Revenue Against The Order Of Ld. Commissioner Of Income Tax (A)- 27, New Delhi [“Ld. Cit(A)”] Dated 28.11.2022 In Appeal No. Cit(A), Delhi-27/10482/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dt. 31.12.2019 Passed U/S 143(3) R.W.S. 147 Of The Act Pertaining To Assessment Year 2012-13. Ita Nos.178 & 197/Del/2023

Section 143(3)Section 147Section 148Section 250

ITA Nos.178 & 197/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL

Parveen Aggarwal, Gurgaon vs. ACIT Central Circle-14, New Delhi

Accordingly the same are hereby upheld. Grounds of appeal Nos. 1 & 2 raised by the Revenue are dismissed

ITA 178/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2012-13] Parveen Aggarwal, Vs Acit, Ma-1/7, 3D, Garden Central Circle-14, Estate, M.G.Road, Gurgaon New Delhi Haryana-122002. Pan-Aahpa0660R Appellant Respondent [Assessment Year : 2012-13] Dcit, Vs Parveen Aggarwal, Central Circle-14, Ma-1/7, 3D, Garden New Delhi Estate, M.G.Road, Gurgaon, Haryana-122002. Pan-Aahpa0660R Appellant Respondent Assessee By Shri K.Sampath, Adv. & Shri V.Rajkumar, Adv. Revenue By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 29.07.2025 Date Of Pronouncement 24.10.2025 Order Per Manish Agarwal, Am : The Captioned Cross-Appeals Are Filed By The Assessee & The Revenue Against The Order Of Ld. Commissioner Of Income Tax (A)- 27, New Delhi [“Ld. Cit(A)”] Dated 28.11.2022 In Appeal No. Cit(A), Delhi-27/10482/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dt. 31.12.2019 Passed U/S 143(3) R.W.S. 147 Of The Act Pertaining To Assessment Year 2012-13. Ita Nos.178 & 197/Del/2023

Section 143(3)Section 147Section 148Section 250

ITA Nos.178 & 197/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL

DCIT Central Circle-31, New Delhi vs. Parv Bansal As L/H of Late Anil Kumar Bansal, New Delhi

Accordingly, Ground of appeal No.6 raised by the assessee is partly allowed

ITA 1739/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2012-13] Parv Bansal Vs Dcit L/H Of Late Shri Anil Kumar Central Circle-31 Bansal, 208, 2Nd Floor, S-524 New Delhi Vikas Marg Shakarpur, New Delhi-110092. Pan-Aafpb2542K Appellant Respondent [Assessment Year : 2012-13] Dcit Vs Parv Bansal Central Circle-31 L/H Of Late Shri Anil Kumar New Delhi Bansal, 208, 2Nd Floor, S-524 Vikas Marg Shakarpur, New Delhi-110092. Pan-Aafpb2542K Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv, Shri Deepesh Garg, Adv. Shri Shrey Jain, Adv. & Shri Saksham Agarwal, Ca Revenue By Ms. Pooja Swaroop, Cit Dr & Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 30.07.2025 Date Of Pronouncement 24.10.2025 Order

Section 133ASection 143(2)Section 143(3)Section 154Section 250Section 254Section 68

certain documents were impounded. Later on, assessee filed his return of income on 30.03.2013. Thereafter, case was selected for scrutiny and notice under section 143(2) of the Act issued on 30.09.2013. Then, Ld. AO completed assessment under section 143(3) on 17.03.2015 by making additions

Parv Bansal L/H of Late Sh. Anil Kumar Bansal, New Delhi vs. DCIT Central Circle 31, New Delhi

Accordingly, Ground of appeal No.6 raised by the assessee is partly allowed

ITA 1057/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2012-13] Parv Bansal Vs Dcit L/H Of Late Shri Anil Kumar Central Circle-31 Bansal, 208, 2Nd Floor, S-524 New Delhi Vikas Marg Shakarpur, New Delhi-110092. Pan-Aafpb2542K Appellant Respondent [Assessment Year : 2012-13] Dcit Vs Parv Bansal Central Circle-31 L/H Of Late Shri Anil Kumar New Delhi Bansal, 208, 2Nd Floor, S-524 Vikas Marg Shakarpur, New Delhi-110092. Pan-Aafpb2542K Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv, Shri Deepesh Garg, Adv. Shri Shrey Jain, Adv. & Shri Saksham Agarwal, Ca Revenue By Ms. Pooja Swaroop, Cit Dr & Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 30.07.2025 Date Of Pronouncement 24.10.2025 Order

Section 133ASection 143(2)Section 143(3)Section 154Section 250Section 254Section 68

certain documents were impounded. Later on, assessee filed his return of income on 30.03.2013. Thereafter, case was selected for scrutiny and notice under section 143(2) of the Act issued on 30.09.2013. Then, Ld. AO completed assessment under section 143(3) on 17.03.2015 by making additions

Sudhir Kumar Tuli, Bihar vs. Income Tax Officer, Bihar

ITA 173/PAT/2025[2014-15]Status: DisposedITAT Patna23 Oct 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.173/Pat/2025 Assessment Year: 2014-15 Sudhir Kumar Tuli..……………..………. …………………....Appellant B-12, Anjali Apartment Boring Road Behind Alankar Place, Patna - 800001. Bihar.. [Pan: Actpt9461D] Vs. Ito, Patna ………….......…..……………..………………….…..... Respondent Appearances By: Shri Kaushal Kr. Ar, ., Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 13, 2025 Date Of Pronouncing The Order : October 23, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Dated 10.02.2025 Of The Learned Cit(A), Nfac Relating To The Assessment Year 2014–15. 2. Brief Facts Of The Case Are That The Assessee Had Entered Into A Land Development Agreement With A Builder For Development Of His Land. As Per The Terms Of The Agreement, No Monetary Consideration Was To Be Received By The Assessee Except For Three Residential Flats To Be Allotted To Him Upon Completion Of The Project. The Builder, After Development, Was To Become The Absolute Owner Of His Share In The Project & Would Thereafter Be Entitled To Enter Into Agreements For Sale In Respect Of Such Share. During The Course Of Proceedings, In Response To A Notice Issued

Section 133(6)Section 143(2)Section 144

opportunity was not provided during assessment proceedings and that the assessment made under Section 144/147 was not justified, as the notice under Section 143(2) was not properly served within the prescribed time. 4. On the other hand, the Departmental Representative opposed the contentions, submitting that the assessee had failed

Jayanti S Kundhadiya, Assistant Commissioner of Income Tax, Central Circle-2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 231/PUN/2025[2015-16]Status: DisposedITAT Pune23 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

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

Jayanti S Kundhadiya, Assistant Commissioner of Income Tax, Central Circle-2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 230/PUN/2025[2014-15]Status: DisposedITAT Pune23 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

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

Assistant Commissioner of Income Tax Central Circle 2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 229/PUN/2025[2013-14]Status: DisposedITAT Pune23 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

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

Bababhai Sadarbhai Shaikh, Ahmednagar vs. ITO Ward 1, Ahmednagar

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

ITA 144/PUN/2025[2015-16]Status: DisposedITAT Pune23 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16 Bababhai Sadarbhai Shaikh Ito, Ward 1, Nr Goraba Takies Jamkhed, Vs. Ahmednagar Ahmednagar – 413201 Pan: Hozps1445M (Appellant) (Respondent) Assessee By : Shri Suhas P Bora Department By : Shri Ratnakar Bhimrao Shelake Date Of Hearing : 10-09-2025 Date Of Pronouncement : 23-10-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Suhas P BoraFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 142(1)Section 143(2)Section 144Section 144BSection 147Section 148Section 69A

Renuka Mata Multi-State Urban Co-operative Credit Society Limited, without independent application of mind. b) Non-issuance of notice under Section 143(2) of the Act renders the proceedings invalid, violating mandatory statutory requirements. c) Non-compliance with the procedural mandates of Section 144B of the Act, which governs ... months, since return was filed by the assessee in response to said notice though delayed, there should have been a notice issued under Section 143(2) as requirement to issue notice could not be dispensed with. He submitted that in the instant case the assessee has filed the return

Tapas Kumar Sarkar, Barasat, North Twenty Four Parganas vs. I.T.O., Ward - 50(1), Kolkata

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

ITA 1873/KOL/2025[2013-2014]Status: DisposedITAT Kolkata23 Oct 2025AY 2013-2014

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

Section 147Section 194Section 194CSection 194JSection 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Tapas Kumar Sarkar, Barasat, North Twenty Four Parganas vs. I.T.O., Ward - 50(1), Kolkata

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

ITA 1872/KOL/2025[2012-2013]Status: DisposedITAT Kolkata23 Oct 2025AY 2012-2013

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

Section 147Section 194Section 194CSection 194JSection 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Assistant Commissioner of Income Tax, Central Circle-2, Madurai vs. Transworld Garnet India Pvt Ltd., Chennai

In the result, all the five appeals of the Revenue are dismissed

ITA 1878/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Oct 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunatha

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 40A(3)

STUN areas sifMear, ‘Ay earatio, teas IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI aft sitet sitet &, Soeaer Us

Assistant Commissioner of Income Tax, Central Circle-2, Madurai vs. Transworld Garnet India Pvt Ltd., Chennai

ITA 1877/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Oct 2025AY 2016-17
For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 40A(3)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

Assistant Commissioner of Income Tax, Central Circle-2, Madurai vs. Transworld Garnet India Pvt Ltd., Chennai

ITA 1875/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Oct 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1872, 1873, 1875, 1877 & 1878/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Acit, Central Circle -2, Madurai. Vs. Transworld Garnet India Pvt. Ltd., 500, Pantheaon Road, Egmore S.O., Chennai - 600 008. [Pan: Aaact-3408-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. R.Venkata Raman, C.A. प्रत्यर्थी की ओर से/Respondent By : Shri. Shiva Srinivas, C.I.T. सुनवाई की तारीख /Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 23.10.2025 आदेश /Order Per S. R. Raghunatha, Am : These Five Appeals Preferred By The Revenue Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Hereinafter Referred To As “The Id.Cit(A)”]. The Impugned Orders Of The Id.Cit(A) Arise Out Of The Assessment Orders Framed By The Assistant Commissioner Of Income Tax, Central Circle-2, Madurai [Hereinafter Referred To As “The Ao”], In Respect Of The Assessment Years 2013-14 To 2017-18. The Particulars Of The Respective Appeals Filed By The Revenue Are Set Out Hereinbelow:- S. No

For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 40A(3)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष