← All Phrases

“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)

DCIT, Circle-7(1)(1), Mumbai vs. M/S. Mahindra Two Wheelers Ltd., Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 419/MUM/2023[2016-17]Status: DisposedITAT Mumbai17 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Viral ShahFor Respondent: Smt Mahita Nair
Section 142(1)Section 143(2)Section 143(3)Section 250

23/11/2016, declaring total loss of Rs.625,45,70,016. The return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was observed from

Mukand Engineers Limited (Since Merged/Amalgamated With Mukand Limited), Mumbai vs. Assistant Commissioner of Income Tax, Circle-3(2)(1), Mumbai

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

ITA 1246/MUM/2023[2017-2018]Status: DisposedITAT Mumbai17 Aug 2023AY 2017-2018

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri M.A. GohelFor Respondent: Smt. Mahita Nair
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 32

under section 115JB of the Act. The return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was observed that the assessee

Maccaferri Environmental Solutions Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai

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

ITA 1189/MUM/2023[2016-17]Status: DisposedITAT Mumbai17 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Aakash UppalFor Respondent: Smt. Mahita Nair
Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 250Section 92C

book profit under section 115JB of the Act. The return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, upon perusal of the computation

Maccaferri Environmental Solutions Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 3(2)(1), Mumbai

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

ITA 1188/MUM/2023[2011-2012]Status: DisposedITAT Mumbai17 Aug 2023AY 2011-2012

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Aakash UppalFor Respondent: Smt. Mahita Nair
Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 250Section 92C

book profit under section 115JB of the Act. The return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, upon perusal of the computation

Rajesh Kalra, Hanumangarh Town vs. DCIT, Circle-1, Bikaner

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

ITA 37/JODH/2023[2014-15]Status: DisposedITAT Jodhpur17 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoterajesh Kalra, Vs. Dcit, Circle – 1, Prop. M/S. Zodiac Bikaner – 334001, Imaging & Diagnostic Rajasthan. Centre, Hanumangarh -335513, Rajasthan. Pan/Gir No. : Akapk9599E Appellant .. Respondent Assessee By : None Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Order Of The National Faceless Appeal Centre (Nfac), Delhi/ Cit(A) & Passed U/S 271(1)(C) & U/Sec 250 Of The Act.

For Appellant: NoneFor Respondent: Ms. Prerana Choudhary
Section 133ASection 143(2)Section 143(3)Section 271(1)(C)Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Bikaner Ceramics Private Limited, Bikaner vs. ACIT, Circle-1, Bikaner

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

ITA 36/JODH/2023[2014-15]Status: DisposedITAT Jodhpur17 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotebikaner Ceramics Pvt Vs. Acit, Circle – 1 Ltd.,Industrial Area, Bikaner, Bikaner-334001, Rajasthan. Rajasthan. Rpan/Gir No. : Aaacb6690C Appellant .. Respondent Assessee By : Shri Amit Kotharia, Ca.Ar Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri Amit Kotharia, CA.ARFor Respondent: Ms. Prerana Choudhary
Section 143(2)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Ramdeo PAN Bhandar, Bikaner vs. ACIT, Circle-1, Bikaner

In the result, the appeal filed by the asessee is treated as allowed for statistical purpose

ITA 86/JODH/2022[2017-18]Status: DisposedITAT Jodhpur17 Aug 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteram Deo Pan Bhandar Vs. Acit, Circle -1, Kem Road, Bikaner, Bikaner-334001, Rajasthan. Rajasthan. Pan/Gir No. : Aabfr3308M Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Amit Kothari, CAFor Respondent: Ms. Prerana Choudhary
Section 115BSection 133ASection 143(2)Section 143(3)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Shri Mahendra Kumar Goyal, HUF, Pali vs. ITO, Ward-2, Pali

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

ITA 213/JODH/2018[2012-13]Status: DisposedITAT Jodhpur17 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Mahendra Kumar Vs. Ito – Ward-2 Goyal Huf, Pali, Marwar, M/S Merita &Co,Ca Pali-306401, 244,Kamalanehru Rajasthan Nagar,Opp;Prakartic Chikitsa Kendra, Chopasni Road, Jodhpur-348008, Rajasthan Pan/Gir No. : Aaehm7139L Appellant .. Respondent Assessee By : Shri N. R Mertia, Ca Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)(Cit(A)-I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Fallowing Grounds Of Appeal As Under: Sh. Mahendra Kumar Goyal Huf, Pali. 1. In The Facts & Circumstances Of The Case The Ld. Commissioner Of Income Tax (Appeals-1), Jodhpur Has Erred In Law & Facts In Maintaining The Disallowance Of Interest Made By Ld. A.O Of Rs. 4,61,473/- (3,11,690/- + 1,49,783/-) By Invoking Sec. 36(1)(Iii) Of The Act Which The Ld. Cit(A) Erroneously & Unjustifiedly Held As Right Actions On The Part Of The Id. A.O. The Actions Being Erroneous & Unjustified May Kindly Be Cancelled. The Hon'Ble Itat May Kindly Allow The Appeal By Allowing The Claimed Interest As Revenue Expenditure.

For Appellant: Shri N. R Mertia, CAFor Respondent: Ms. Nidhi Nair, JCIT -DR
Section 143(1)Section 143(2)Section 143(3)Section 36(1)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward

Aptar Pharma India Pvt.Ltd(As Sucessor to Aptar Beauty and Home India Pvt.Ltd, Mumbai vs. NFAC, Delhi

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

ITA 632/MUM/2022[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Aptar Pharma India Pvt. Ltd. Nfac (As Successor To Aptar Beauty & Home Delhi India Pvt. Ltd.) R 854 Ttc Industrial Area, Thane Vs. Belapur Road, Rabale, Navi Mumbai-400 701

For Appellant: Shri M P Lohia &For Respondent: 19.05.2023
Section 143(1)Section 143(3)Section 144CSection 153Section 92C

same is tabulated hereunder for ease of reference: Event Date Notice issued by ld. AO on Aptar Beauty under 09 August 2018 section 143(2) of the Act for the assessment proceedings Date of merger of Aptar Beauty and Home India 30 November 2018 Private Limited with Aptar Pharma India

Manish Kumar Mali, Bhilwara vs. ITO, Ward-5, Bhilwara

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

ITA 26/JODH/2023[2011-12]Status: DisposedITAT Jodhpur16 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotemanish Kumar Mali Vs. Ito, Ward-5, 31/306, Shivaji Bhilwara, Mohalla Nehru Road, Rajasthan. Bhilwara-311001, Rajasthan. Pan/Gir No. : Awcpm2698A Appellant .. Respondent Assessee By : None Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 16.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/Sec 271B & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Ms. Prerana Choudhary
Section 139(1)Section 143(2)Section 143(3)Section 148Section 271B

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Tsf Enterprises, Jodhpur vs. DCIT, Circle-1, Jodhpur

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

ITA 348/JODH/2018[2014-15]Status: DisposedITAT Jodhpur16 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotetsf Enterprise, Vs. Dcit, Circle – 1 Golnal, Jodhpur, Rajasthan. Inside Jalori Gate, Jodhpur-342001, Rajasthan. Rpan/Gir No. : Aadft4491R Appellant .. Respondent Assessee By : Ms. Divya Phophalia, Ca & Shri Kapil Taparia, Ca Revenue By : Ms. Prerana Choudhary, Jcit Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 16.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)(Cit(A))-1, Jodhpur Passed U/S 143(3) & U/Sec250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Ms. Divya Phophalia, CA &For Respondent: Ms. Prerana Choudhary
Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Manoj Singhvi, Jodhpur vs. DCIT, Central Circld-1, Jodhpur

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

ITA 390/JODH/2017[2006-07]Status: DisposedITAT Jodhpur16 Aug 2023AY 2006-07

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Manoj Singhvi Vs. Dcit, Cc-2 Rajendra Jain, Adv Jodhpur, 106, Akshay Deep Rajasthan. Complex, 5Th B Road, Sardarpura, Jodhpur-342001, Rajasthan, Pan/Gir No. : Akips3854Q Appellant .. Respondent Assessee By : Shri Rajendra Jain, Adv Revenue By : Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri Rajendra Jain, AdvFor Respondent: Smt. Alka Rajvanshi Jain
Section 132Section 143(2)Section 153ASection 24

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Legend Transport Solutions Pvt. Ltd., New Delhi vs. ITO Ward-15(2), New Delhi

In the result, this appeal of the assessee stands allowed for statistical purposes

ITA 1613/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Aug 2023AY 2016-17

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2016-17]

Section 143(2)Section 194CSection 234B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA

M/S Avinash Developers Pvt. Ltd., Raipur vs. Deputy/Assistant Commissioner of Income Tax, Circle-2(1), Raipur

In the result, appeal of the assessee is partly allowed for statical purposes, in terms of our aforesaid observations

ITA 156/RPR/2022[2013-14]Status: DisposedITAT Raipur16 Aug 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.156/Rpr/2022 (निर्धारण वर्ष / / Assessment Year: 2013-14) M/S. Avinash Developers Pvt. Vs The Deputy/Assistant Ltd. Commissioner Of Income Tax, Avinash House, Maruti Circle-2(1), Raipur (C.G.) Business Park, G.E. Road, Raipur (C.G.)-492 001 Pan No. : Aadca4060E

For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 115JSection 142(1)Section 143(2)Section 14A

आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्यायिक सदस्य

Late Smt Sushila Bisarya, Bhopal vs. The Pr CIT-1, Bhopal

In the result, we are Shri Jignesh Lilachand Shah vs

ITA 89/IND/2021[2010-11]Status: DisposedITAT Indore16 Aug 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

Section 147Section 148Section 263

Ward-3 to ITO, Ward-4 and impugned order under section 143(3) was passed by ITO, Ward-4 without issuing notice under section 143(2) and only in pursuance with notice issued by ITO, Ward-3, who had no jurisdiction over assessee at relevant time, said impugned order would

Santosh Agrawal, Bhopal vs. The Pr CIT -1, Bhopal

In the result, appeal of assessee is dismissed

ITA 84/IND/2021[2010-11]Status: DisposedITAT Indore16 Aug 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisantosh Agrawal Pr. Cit-1 Mig-11, Mla Quarters Bhopal Vs. Jawahar Chowk Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ahkpa 1449E Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16 .08.2023

Section 142(1)Section 143(3)Section 147Section 263Section 48

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY

Mohanbhai Raghavbhai Beladiya, Surat vs. Income Tax Officer, Ward - 3(2)(5), Surat

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 359/SRT/2023[2012-13]Status: DisposedITAT Surat15 Aug 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.359/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Mohanbhai Raghavbhai Beladiya, Vs. The Ito, 41-42, Vishnu Nagar Society – 1, Ward-3(2)(5), Ankur Char Rasta, A. K. Road, Surat Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aospb9227J (Assessee) (Respondent)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250(6)Section 68

action of the AO in framing the assessment and passing the order under section 143(3) r.w.s. 147 without serving notice under section 143(2). The assessee having not received u/s 143(2), the assessment made and the order passed under section 143(3) r.w.s 147 is a nullity ... Anchal Poddar, Learned Counsel for the assessee, stated that assessee has raised additional grounds of appeal, stating that notice under section 143(2) has not been issued on the assessee, during the assessment proceedings, therefore the entire assessment proceedings are invalid and hence assessment order itself may be quashed

M/S. Maple Relators Pvt. Ltd., Mumbai vs. ITO 10(2)(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1718/MUM/2023[2016-17]Status: DisposedITAT Mumbai14 Aug 2023AY 2016-17

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Nishit GandhiFor Respondent: Shri Prashant Barate
Section 142(1)Section 143(2)Section 143(3)Section 250

17/10/2016 declaring a total income of Rs. Nil. The return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was observed that