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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)

Realtech Nirman Pvt. Ltd., Kolkata vs. DCIT, Cir. 11(1), Kolkata

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

ITA 146/KOL/2024[2020-21]Status: DisposedITAT Kolkata08 Apr 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 146/Kol/2024 Assessment Year: 2020-2021 Realtech Nirman Pvt. Ltd.,……………………..Appellant T-68, Tegharia Main Road, Post-Hatiara, Behind Lokenath Mandir, Kolkata-700059, West Bengal [Pan:Aadcr6464K] -Vs.- Deputy Commissioner Of Income Tax,.….…Respondent Circle11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Assessee Shri B.K. Singh, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : April 08, 2024 Date Of Pronouncing The Order : April 08, 2024 O R D E R

Section 115Section 15Section 50CSection 50C(2)Section 56(2)(x)

income declaring total income of Rs.2,61,64,980/-. The case of the assessee was selected for scrutiny assessment and notices under sections 143(2) and 142(1) were issued and served upon the assessee. 4. On scrutiny of the accounts, it revealed to the ld. Assessing Officer that

Durgamata Coomercial Pvt. Ltd., Kolkata vs. ITO, WD-9(1), Kolkata.

In the result, both the appeals filed by the assessee are allowed

ITA 864/KOL/2023[2014-15]Status: DisposedITAT Kolkata08 Apr 2024AY 2014-15

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(2)Section 144Section 250Section 271(1)(c)Section 69

आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष

Durgamata Coomercial Pvt. Ltd., Kolkata vs. ITO, WD-9(1), Kolkata.

In the result, both the appeals filed by the assessee are allowed

ITA 861/KOL/2023[2014-15]Status: DisposedITAT Kolkata08 Apr 2024AY 2014-15

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(2)Section 144Section 250Section 271(1)(c)Section 69

आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष

Sunil Khaitan, Kolkata vs. DCIT, Cir-1(1), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 845/KOL/2023[2017-18]Status: DisposedITAT Kolkata08 Apr 2024AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 143(2)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant

Janamangal Samabay Krishi Unnayan Samity Limited, Haldia vs. I.T.O., Ward - 27(1), Haldia

In the result, appeal of the assessee is partly allowed

ITA 55/KOL/2023[2018-2019]Status: DisposedITAT Kolkata08 Apr 2024AY 2018-2019

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 55/Kol/2023 Assessment Year: 2018-19 Janamangal Samabay Krishi Income Tax Officer, Ward – 27(1), Unnayan Samity Limited Vs Haldia Dharmadasbar, Contai Purba Medinipur - 721401 [Pan : Aabaj2517P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Raman Garg, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 15/01/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/04/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 25/11/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Deduction U/S 80P For Whole Of The Profit Of Rs. 65,16,054/ For Business Of Banking/Providing Credit Facility Was Not Allowed As Per Order U/S 250 By The Ld. Cit Appeal Nfac, Of Appellant Assessee Janamangal Samabay Krishi Unnayan Samity Limited A Primary Agricultural Credit Cooperative Society Registered Under The West Bengal Cooperative Societies Act Engage In The Business Of Supporting Agricultural Development. As Per Order U/S 250 A Proportion Of This Profit Was Allowed U/S 80P Of Rs. 22,65,866/ By Disallowing The Balance Amount Of Rs. 42,50,188/ Without Allowing The Deduction U/S Sop. The Basis Of Proportion For Allowance & Disallowance Of Deduction U/S 80P Was Not Clear To The Assessee. According To The Assessee Cost & Profit Allocation Should Be Based On Allocation Of Fund To Deposit Investment & Loan Disbursement. Therefore Assessee Is Completely Disagreed With The Opinion & Order Of The Ld. Cit Appeal U/S 250 & Preferred For Appeal To Tribunal.”

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Raman Garg, Addl. CIT, D/R
Section 143(2)Section 250Section 80PSection 80P(2)(a)

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE

Syama Prasad Mookerjee Port, Kolkata vs. DCIT, Cir. 34, Kolkata

In the result, appeal of the assessee in ITA No

ITA 1412/KOL/2023[2020-21]Status: DisposedITAT Kolkata08 Apr 2024AY 2020-21

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 1411 & 1412/Kol/2023 Assessment Year: 2018-19 & 2020-21 Syama Prasad Mookerjee Port Deputy Commissioner Of Vs Income Tax, Circle -34, 15, Strand Road Kolkata - 700001 Kolkata [Pan : Aaajk0361L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri K. M. Sundaram, C.A. Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/04/2024 आदेश/O R D E R Per Bench : Both These Appeals Are Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre - Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 27/10/2023 For The Assessment Year 2018-19 & Dt. 06/11/2023 For The Assessment Year 2020-21 Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”). 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2018-19:- “1. Disallowance Of Rs.68,13,600 U/S 14A R.W.R. 8D(2)(Ii) Is Liable To Be Deleted For The Following Reasons Since The Undisputedly The Appellant Had Nil Exempt Income & That The Entire Investments Are Made In Port Related Strategic Entities Out Of Its Own Funds. A) As Duly Mentioned In Paragraph No.8.7 Of The Impugned Order, The Issue Of Whether The Explanation To Section 14A Inserted W.E.F. 01.04.2022 Is Prospective Or Retrospective Is Not Settled & Hon'Ble High Court Of Delhi Has Held It To Be Applicable Prospectively, Namely W.E.F. Ay 2022-23, Which Subsequent To The Subject Ay 2018-19. 2

For Appellant: Shri K. M. Sundaram, C.AFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 14ASection 250Section 41(1)

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE

Syama Prasad Mookerjee Port, Kolkata vs. DCIT, Cir. 34, Kolkata

In the result, appeal of the assessee in ITA No

ITA 1411/KOL/2023[2018-19]Status: DisposedITAT Kolkata08 Apr 2024AY 2018-19

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 1411 & 1412/Kol/2023 Assessment Year: 2018-19 & 2020-21 Syama Prasad Mookerjee Port Deputy Commissioner Of Vs Income Tax, Circle -34, 15, Strand Road Kolkata - 700001 Kolkata [Pan : Aaajk0361L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri K. M. Sundaram, C.A. Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/04/2024 आदेश/O R D E R Per Bench : Both These Appeals Are Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre - Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 27/10/2023 For The Assessment Year 2018-19 & Dt. 06/11/2023 For The Assessment Year 2020-21 Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”). 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2018-19:- “1. Disallowance Of Rs.68,13,600 U/S 14A R.W.R. 8D(2)(Ii) Is Liable To Be Deleted For The Following Reasons Since The Undisputedly The Appellant Had Nil Exempt Income & That The Entire Investments Are Made In Port Related Strategic Entities Out Of Its Own Funds. A) As Duly Mentioned In Paragraph No.8.7 Of The Impugned Order, The Issue Of Whether The Explanation To Section 14A Inserted W.E.F. 01.04.2022 Is Prospective Or Retrospective Is Not Settled & Hon'Ble High Court Of Delhi Has Held It To Be Applicable Prospectively, Namely W.E.F. Ay 2022-23, Which Subsequent To The Subject Ay 2018-19. 2

For Appellant: Shri K. M. Sundaram, C.AFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 14ASection 250Section 41(1)

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE

M/S. Swaviman Services Pvt. Ltd., Howrah vs. I.T.O., Ward - 12(2), Kolkata

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

ITA 773/KOL/2022[2014-2015]Status: DisposedITAT Kolkata08 Apr 2024AY 2014-2015

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 773/Kol/2022 Assessment Year: 2014-15 M/S. Swaviman Services Private Income Tax Officer, Ward- Vs 12(2), Kolkata Limited 84, Panchanantal Road 2Nd Floor, Block-A Flat No. 204 Liluah Howrah - 711204 [Pan : Aadcs5897D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 18/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/04/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 4, Kolkata (Hereinafter The “Ld. Cit(A)”) Dated 27/12/2019, Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), For Assessment Year 2014-15. 2. At The Outset The Ld. Counsel For The Assessee Submitted That The Order Of The Ld. Assessing Officer Is Ex-Parte & Assessee Also Failed To Appeal Before The Ld. Cit(A) & The Impugned Additions Are On Account Of Unexplained Share Capital & Share Premium. Referring To The Audited Balance Sheet, He Submitted That The Assessee Has Not Received Any Share Capital & Share Premium During The Year. However, Since The Assessee Did Not Appear Before The Lower Authorities, An Opportunity May Be Granted To Furnish Necessary Details To Prove That No Fresh Share Capital & Share

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 143(2)Section 250Section 68

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE

Shri Raghvendra Mohta, Kolkata vs. ACIT, Circle - 36, Kolkata

In the result, appeal of the assessee is allowed

ITA 2416/KOL/2017[2014-15]Status: DisposedITAT Kolkata08 Apr 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri Miraj D. Shah, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 14ASection 68Section 69CSection 94(7)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

considered at the time of reopening of the assessment. 4.2.7. The record reveals that in the present case no notice under section 143(2) was issued indicating that the income declared in the return was accepted under Section 143(1) of the Act. Therefore, the principle of change of opinion

Ubmc Trust Association, Udupi vs. Income-Tax Officer, Exemptions Ward-1, Mangalore

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 694/BANG/2023[2015-16]Status: DisposedITAT Bangalore08 Apr 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

assessing officer was not justified in issuing a notice under section 148 of the Act, when the time limit to issue notice under section 143(2) of the Act has not lapsed for the relevant assessment year on the facts and circumstances of the case. c. The order of reassessment ... notice paper book filed paper book filed on on 05.12.2023) 05.12.2023) 8. The Ld.AR submitted that the time limit to issue notice under section 143(2) of the Act where a return of income is filed under section 139(1) or in response to notice issued under section

Ubmc Trust Association, Udupi vs. Income-Tax Officer, Exemptions Ward-1, Mangalore

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 693/BANG/2023[2014-15]Status: DisposedITAT Bangalore08 Apr 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

assessing officer was not justified in issuing a notice under section 148 of the Act, when the time limit to issue notice under section 143(2) of the Act has not lapsed for the relevant assessment year on the facts and circumstances of the case. c. The order of reassessment ... notice paper book filed paper book filed on on 05.12.2023) 05.12.2023) 8. The Ld.AR submitted that the time limit to issue notice under section 143(2) of the Act where a return of income is filed under section 139(1) or in response to notice issued under section

Il&Fs Maritime Infrastructure Company Limited, Mumbai vs. The Deputy Commissioner of Income Tax-14(1)(1), Mumbai

ITA 3558/MUM/2023[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Ms. Hetal Vora &For Respondent: H.M. Bhatt
Section 143(2)Section 14A

Page 1 ITA No.3558/Mum/2023 IL & FS Maritime Infrastructure Company Ltd. Vs. The DCIT, 14(1)(1) IN THE INCOME TAX

Dy CIT CC 6(4), Mumbai vs. Arshiya Ltd., Mumbai

ITA 971/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

Page 1 ITA No.3952/Mum/2015 & 971/Mum/2020, ITA No.7900/Mum/2019 ACIT, CC 6(4) Vs. M/s Arshiya Limited IN THE INCOME TAX APPELLATE

M/S Arshiya Ltd., Mumbai vs. DCIT CC 6 (4), Mumbai

In the result, the appeal of the revenue vide ITA No

ITA 7900/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhacit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 32(1), 308, Level 3, Ceejay Ground Floor, Aayakar House, F Block Shiv Bhavan, M.K. Road, Sagar Estate, Dr. A.B. Mumbai -400 020 Road, Worli, Mumbai – 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent Dcit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 1925, 19Th Floor, 308, Level 3, Ceejay Air India Building, House, F Block Shiv Nariman Point, Sagar Estate, Dr. A.B. Mumbai -400 021 Road, Worli, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent M/S Arshiya Ltd. Vs. Dcit, Cc-6(4) 308, Level 3, Ceejay R. No. 1925, 19Th Floor, House, F Block Shiv Sagar Air India Building, Estate, Dr. A.B. Road, Nariman Point, Worli, Mumbai – 400018 Mumbai -400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

P a g e | 1 ITA No.3952/Mum/2015 & 971/Mum/2020, ACIT, CC 6(4) Vs. M/s Arshiya Limited IN THE INCOME TAX

ACIT CC 6(4), Mumbai vs. Arshiya Ltd, Mumbai

In the result, the appeal of the revenue vide ITA No

ITA 3952/MUM/2015[2011-12]Status: FixedITAT Mumbai08 Apr 2024AY 2011-12

Bench: Shri Aby T Varkey&

For Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

ITA No.3952/Mum/2015 & 971/Mum/20 ies 20, ITA No.7300/Mum/2019 ACIT, CC 6(4) Vs. M/s Arshiya Limited IN THE INCOME TAX APPELLATE

Sunil Kapoor, New Delhi vs. ACIT Circle Intl. Taxation 2(1)(2), New Delhi

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

ITA 3314/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Apr 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2021-22 Shri Sunil Kapoor, Vs. Acit K-77, Lajpat Nagar-Ii, Circle Intt. New Delhi-110 024 Taxation 2(1)(2) Pan Aoips5698J New Delhi. (Appellant) (Respondent)

For Appellant: Shri Rajiv Tyagi, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)

case was selected for complete scrutiny for the reason that large deduction/exemption has been claimed under section 54 etc. Statutory notice under section 143(2) of the Act was issued on 28.06.2022 through ITBA portal electronically which was duly served upon the assessee. Subsequently three notices under section

Amit Katyal, New Delhi vs. DCIT, Central Circle- 1, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3911/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Apr 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshamit Katyal, Vs. Dcit, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) Pan:Aaepk4669H Assessee By : Shri V. K. Bindal, Ca Ms. Rinki Sharma, Itp Revenue By: Shri Safarul Haque Tanweer, Cit Dr Date Of Hearing 10/01/2024 Date Of Pronouncement 08/04/2024

For Appellant: Shri V. K. Bindal, CAFor Respondent: Shri Safarul Haque Tanweer, CIT DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153(1)(b)Section 153ASection 153C

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

Kalattar Singh, Ambala vs. CIT(Appeals), National Faceless Appeal Centre

In the result, the appeal of the assessee is allowed

ITA 453/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh05 Apr 2024AY 2017-2018

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Lovnish Gupta, CAFor Respondent: Shri Surinder Meena, Sr. D.R
Section 115BSection 143(1)Section 143(2)Section 144Section 69C

case was selected for limited scrutiny under CASS to verify high value of cash withdrawls during the year under consideration. Subsequently, notice under section 143(2) and 142(1) were issued which remains un-complied with. Thereafter, the AO proceeded and completed the assessment ex-parte under section

DCIT, Circle-43, Kolkata vs. Vijay Saree House, Kolkata

In the result, the appeal of the revenue is dismissed and cross-objection filed by the assessee is allowed

ITA 903/KOL/2023[2014-15]Status: DisposedITAT Kolkata05 Apr 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 133ASection 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant