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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)

DCIT(CC)-8(3), Mumbai vs. Jsw Energy Limited, Mumbai

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT

Deputy Commissioner of Income Tax, Central Circle-28, New Delhi vs. Jct Limited, New Delhi

In the result, the appeal for the revenue for the A

ITA 2146/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 144BSection 147Section 254

appellant by the jurisdictional AO, is without jurisdiction, invalid and liable to quashed. The jurisdictional AO is bound to issue notice under section 143(2) after disposing the objections of the appellant. However, in the instant case, the NFAC proceeded with making enquiries even before the disposal of objections ... appropriate issue of notice of section 143(2). 6.4 The appellant has also drawn attention to Section 144B of the Act. which states as under: "Faceless Assessment. 144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section

Deputy Commissioner of Income Tax, Central Circle-28, New Delhi, Delhi vs. Jct Limited, Delhi

In the result, the appeal for the revenue for the A

ITA 2145/DEL/2025[1999-00]Status: DisposedITAT Delhi19 Dec 2025AY 1999-00

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 144BSection 147Section 254

appellant by the jurisdictional AO, is without jurisdiction, invalid and liable to quashed. The jurisdictional AO is bound to issue notice under section 143(2) after disposing the objections of the appellant. However, in the instant case, the NFAC proceeded with making enquiries even before the disposal of objections ... appropriate issue of notice of section 143(2). 6.4 The appellant has also drawn attention to Section 144B of the Act. which states as under: "Faceless Assessment. 144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section

JCIT(OSD), Jhandewalan vs. Narendra Aggarwal, Faridabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1017/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :

For Appellant: Dr.Rakesh Gupta, Adv., Sh. Somil AgarwalFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 132Section 139(1)Section 143(3)Section 153CSection 263Section 68

under section 153C of the Act nor there was time available at the time issue of notice u/s 153C for issuance notice under section 143(2) of the Act. So, in the absence of any incriminating document, no proceeding under section 153C of the Act could have been initiated ... under section 153C of the Act nor there was time available at the time issue of notice u/s 153C for issuance notice under section 143(2) of the Act. So, in the absence of any incriminating document, no proceeding under section 153C of the Act could have been initiated

Assistant Commissioner of Income Tax, New Delhi vs. Jaipur Golden Transport Co Private Limited, New Delhi

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

filed on 28.09.2012 declaring a total income of Rs.11,42,89,545/-. The case was selected for scrutiny and notice under section 143(2) was served on the assessee. The Assessing Officer observed that the G.P. ratio and the N.P. ratio for AY 2012-13 were lower in comparison with

Joint Commissioner of Income Tax (OSD), Central Circle-20, Delhi vs. M B Power (Madhya Pradesh) Ltd., Delhi

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

return of income on 30.09.2016 declaring loss of INR 14,78,60,65,595/-. The case was selected under scrutiny and notice under section 143(2) was issued on 28.12.2018. Thereafter, a search and seizure operation was carried out on 28.06.2016 in the case of Sh. Paras Mal Lodha

Mb Power (Madhya Pradesh) Limited, Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

return of income on 30.09.2016 declaring loss of INR 14,78,60,65,595/-. The case was selected under scrutiny and notice under section 143(2) was issued on 28.12.2018. Thereafter, a search and seizure operation was carried out on 28.06.2016 in the case of Sh. Paras Mal Lodha

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Mb Power (Madhya Pradesh) Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

return of income on 30.09.2016 declaring loss of INR 14,78,60,65,595/-. The case was selected under scrutiny and notice under section 143(2) was issued on 28.12.2018. Thereafter, a search and seizure operation was carried out on 28.06.2016 in the case of Sh. Paras Mal Lodha

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. M. B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3874/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

return of income on 30.09.2016 declaring loss of INR 14,78,60,65,595/-. The case was selected under scrutiny and notice under section 143(2) was issued on 28.12.2018. Thereafter, a search and seizure operation was carried out on 28.06.2016 in the case of Sh. Paras Mal Lodha

Deputy Commissioner of Income Tax, Central Circle - 20, Delhi vs. M.B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3870/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

return of income on 30.09.2016 declaring loss of INR 14,78,60,65,595/-. The case was selected under scrutiny and notice under section 143(2) was issued on 28.12.2018. Thereafter, a search and seizure operation was carried out on 28.06.2016 in the case of Sh. Paras Mal Lodha

Mb Power (Madhya Pradesh) Limited, South East Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

return of income on 30.09.2016 declaring loss of INR 14,78,60,65,595/-. The case was selected under scrutiny and notice under section 143(2) was issued on 28.12.2018. Thereafter, a search and seizure operation was carried out on 28.06.2016 in the case of Sh. Paras Mal Lodha

Nidhi Rani, Panipat vs. Income Tax Office, Ward-1, Panipat

In the result, appeal of the assessee is allowed

ITA 3323/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] Smt. Nidhi Rani Vs Ito 1361, Sector-25, Part-Ii Ward-1, Panipat, Haryana-132103 Panipat Pan-Arrpr9400P Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. & Shri Saksham Agarwal, Ca Respondent By Shri Shyam Manohar Singh, Sr.Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 19.12.2025 Order

Section 142(1)Section 143Section 143(2)Section 143(3)Section 234ASection 250Section 68

ITA No.3323/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI

Deputy Commissioner of Income Tax, Central Circle-1, Noida vs. Raghav Bahl, Noida

In the result, appeal of the Revenue is dismissed

ITA 1640/DEL/2023[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 250

ITA No.1639 & 1640/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL

DCIT Central Circle-1, Noida vs. Raghav Bahl, Noida

In the result, appeal of the Revenue is dismissed

ITA 1639/DEL/2023[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 250

ITA No.1639 & 1640/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL

Puri Oil Mills Ltd., New Delhi vs. DCIT, Circle- 20(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 1681/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Dec 2025AY 2014-15

Bench: Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 2(24)Section 44Section 44ASection 5

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR

Kuruganti Srivalli, Hyderabad vs. ACIT Central Circle, Dhanbad

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

ITA 84/RAN/2024[2021-22]Status: DisposedITAT Ranchi18 Dec 2025AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.84/Ran/2024 Assessment Year: 2021-22 Kuruganti Srivalli….. …………….…….…............................……….……Appellant S3 & S4 Vasudha Enclave, Vinayak Nagar, Neredmet, Hyderabad, Telengana-500056. [Pan: Asipk8246J] Vs. Acit, Central Circle, Dhanbad....….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Sumit Dasgupta, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 11, 2025 Date Of Pronouncing The Order : December 18, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ci(A)-3, Patna (Hereinafter Referred To As “Ld. Cit(A)”) Dated 23.02.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That A Search & Seizure Operation Under Section 132(1) Of The Income-Tax Act, 1961 Was Conducted On The Premises Of The Atibir Group Of Cases. Simultaneously, Survey Proceedings Under Section 133A Of The Act Were Also Carried Out At Certain Business Premises Of The Group. In The Case Of The Assessee, Proceedings Were Initiated On 17.03.2021. The Assessee Filed Her Return Of Income Declaring Total Income Of ₹10,85,410. Thereafter, Notices Under Sections 143(2) & 142(1) Of The Act Were Duly Issued & Served. In Response, The Assessee Appeared & Filed Submissions During The Course Of Assessment Proceedings. During The Search, The Locker Maintained With Axis Bank Was Opened & Statements Of The Husband

Section 131Section 132(1)Section 133ASection 250

assessee, proceedings were initiated on 17.03.2021. The assessee filed her return of income declaring total income of ₹10,85,410. Thereafter, notices under sections 143(2) and 142(1) of the Act were duly issued and served. In response, the assessee appeared and filed submissions during the course of assessment

Sharad Sarawgi, Giridih vs. ACIT, C. C., Dhanbad

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

ITA 424/RAN/2024[2021-22]Status: DisposedITAT Ranchi18 Dec 2025AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.424/Ran/2024 Assessment Year: 2021-22 Sharad Sarawgi….... …………….…….…............................……….……Appellant Sarawgi Sadan, Dumri Road, Giridih, Jharkhand- 815301. [Pan: Acspj2613G] Vs. Acit, C.C-Dhanbad………….....….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Ar, Appeared On Behalf Of The Appellant. Shri Sumit Dasgupta, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 11, 2025 Date Of Pronouncing The Order : December 18, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ci(A)-3, Patna (Hereinafter Referred To As “Ld. Cit(A)”) Dated 12.09.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Is Part Of The Saraogi Group. A Search & Seizure Operation Under Section 132(1) Of The Income-Tax Act, 1961 Was Conducted On The Group On Various Dates, Along With A Survey Under Section 133A Of The Act At Certain Business Premises Of The Group. During The Course Of Search, Cash Aggregating To ₹2,15,50,000 Was Found From The Bedroom Of Shri Santosh Kumar Saraogi. In The Statement Recorded Under Section 132(4), It Was Stated That Cash Of ₹21,20,000 Belonged To The Present Assessee, While The Balance Amount Belonged To Other Concerns. The Assessee Filed Its Return Of Income Under Section 139(1) For Ay 2021–22 Declaring Total Income Of ₹4,66,180. Subsequently, Notices Under Sections 143(2) & 142(1) Were

Section 131Section 132(1)Section 132(4)Section 133ASection 139(1)Section 143(3)Section 153ASection 250Section 69A

filed its return of income under section 139(1) for AY 2021–22 declaring total income of ₹4,66,180. Subsequently, notices under sections 143(2) and 142(1) were I.T.A. No.424/Ran/2024 Sharad Sarawgi issued and duly complied with. During post-search enquiries, Shri Sandeep Kumar Saraogi, an key person

Assam Valley Finance and Investment Pvt Ltd, Guwahati vs. D.C.I.T., Circle 1, Guwahati

In the result, the appeal of the assessee is allowed

ITA 75/GTY/2025[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Assam Valley Finance & Dcit, Circle 1 Investment Pvt. Ltd. Aayakar Bhawan, Christian Basti, House No.1, Niligiri Path, G.S Road, Guwahati-781005, Vs. Zoo Road, Guwahati-781024 Assam (Appellant) (Respondent) Pan No. Aabca6974B Assessee By : Shri Miraj D Shah, Ar Revenue By : Shri Santosh Kumar Karnani, Dr Date Of Hearing: 12.11.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Santosh Kumar Karnani
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151Section 151ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual Hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Srkm Steel (P) Ltd, Guwahati

In the result, the appeal of the Revenue is dismissed

ITA 168/GTY/2020[2017-18]Status: DisposedITAT Guwahati18 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Asst. Commissioner Of Income Srkm Steel (P) Ltd. Tax, Circle-1 Lokhra Road Babylon, Post Aayakar Bhawan, G.S. Road, Office-Sawkuchi, Guwahati- Vs. Christian Basti, 781034, Assam Guwahati-781005, Assam (Appellant) (Respondent) Pan No. Aalcs5046E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Santosh Kumar Karnani, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 15.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani, DR
Section 143(2)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “Guwahati” BENCH, Guwahati (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND

Karan Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

Section 143(1) of the Act. Subsequently, the case of the assessee was picked up for scrutiny assessment and a notice under Section 143(2) was duly issued. 5. Thereafter, on 30.12.2018, an assessment order was passed by the assessing officer ["AO"] under Section 153A read with Section 143