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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)

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

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

ITA 4046/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4043/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

4070/DEL/2017 returns filed under section 139(1) on the date of search, in respect of which notices under section 143(2) have been issued or the time period for issuing the said notice has not expired. It does not apply to pending search related assessments so as to abate them ... pending assessments on the date of search have to be seen inthe context what was pending in terms of original assessments i.e under section 143(2) or 147 of the Act.It is a cardinal rule of interpretation, that a proviso to a particular provision of a statute only embraces

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4042/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

4070/DEL/2017 returns filed under section 139(1) on the date of search, in respect of which notices under section 143(2) have been issued or the time period for issuing the said notice has not expired. It does not apply to pending search related assessments so as to abate them ... pending assessments on the date of search have to be seen inthe context what was pending in terms of original assessments i.e under section 143(2) or 147 of the Act.It is a cardinal rule of interpretation, that a proviso to a particular provision of a statute only embraces

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4041/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

4070/DEL/2017 returns filed under section 139(1) on the date of search, in respect of which notices under section 143(2) have been issued or the time period for issuing the said notice has not expired. It does not apply to pending search related assessments so as to abate them ... pending assessments on the date of search have to be seen inthe context what was pending in terms of original assessments i.e under section 143(2) or 147 of the Act.It is a cardinal rule of interpretation, that a proviso to a particular provision of a statute only embraces

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4040/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

4070/DEL/2017 returns filed under section 139(1) on the date of search, in respect of which notices under section 143(2) have been issued or the time period for issuing the said notice has not expired. It does not apply to pending search related assessments so as to abate them ... pending assessments on the date of search have to be seen inthe context what was pending in terms of original assessments i.e under section 143(2) or 147 of the Act.It is a cardinal rule of interpretation, that a proviso to a particular provision of a statute only embraces

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4039/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Jun 2021AY 2007-08

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

4070/DEL/2017 returns filed under section 139(1) on the date of search, in respect of which notices under section 143(2) have been issued or the time period for issuing the said notice has not expired. It does not apply to pending search related assessments so as to abate them ... pending assessments on the date of search have to be seen inthe context what was pending in terms of original assessments i.e under section 143(2) or 147 of the Act.It is a cardinal rule of interpretation, that a proviso to a particular provision of a statute only embraces

Manisha Yadav, Ghaziabad vs. ITO Ward- 1(4), Ghaziabad

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

ITA 9600/DEL/2019[2008-09]Status: DisposedITAT Delhi15 Jun 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year: 2008-09 Manisha Yadav, Vs Ito, R-2, 2Nd Floor, Raj Kunj, Ward-1(4), Raj Nagar, Ghaziabad. Ghaziabad. Pan : Aaypy7082N (Appellant) (Respondent) Assessee By : None Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 15.06.2021 Date Of Pronouncement : 15.06.2021

For Appellant: NoneFor Respondent: Shri R.K. Gupta, Sr. DR
Section 143(2)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT

Sachin Kumar, New Delhi vs. ITO Ward - 42(5), New Delhi

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

ITA 9382/DEL/2019[2013-14]Status: DisposedITAT Delhi15 Jun 2021AY 2013-14

Bench: Shri R.K. Pandaassessment Year: 2013-14 Sachin Kumar, Vs Ito, 13-A, Vipin Garden, Ward-42(5), Fakkad Baba Road, New Delhi. Near Gauri Shankar Mandir, Uttam Nagar, New Delhi. Pan : Aqrpk7054P (Appellant) (Respondent) Assessee By : None Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 15.06.2021 Date Of Pronouncement : 15.06.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Ex Parte Order Dated 26Th March, 2018 Of The Cit(A)-14, New Delhi, Relating To The Assessment Year 2013-14. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 30Th September, 2013, Declaring The Total Income Of The Assessee At Rs.3,79,980/-. The Case Was Selected For Scrutiny & Notice U/S 143(2) Of The Act Was Served On The Assessee. However, None Appeared On The Appointed Date. Thereafter, Notice U/S 142(1) Was Also Issued To The Assessee On Different Dates, But, Again There Was No Compliance. Subsequently, The Ar Of The Assessee Appeared Before The Ao & Filed A Few Details & Sought Adjournment. Thereafter, Again, There Was Continuous Non-Compliance & The Assessee Was Seeking Adjournment Under Some Pretext Or The Other. Finally, The Ao Completed The Assessment U/S 144 Of The Act Determining The Total Income Of The Assessee At Rs.31,96,480/- As Against The Returned Income Of Rs.3,79,980/-. Since Nobody Appeared Before The Cit(A) Despite Five Opportunities Granted, The Ld.Cit(A), In The Ex Parte Order Passed By Him, Confirmed The Addition Made By The Ao.

For Appellant: NoneFor Respondent: Shri R.K. Gupta, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

6702/Del/2017 Pariminder Singh Kalra in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned ... facts and in law in rejecting the contention of the assessee that the assessment order passed without issue of statutory notice under Section 143(2) by the learned AO is bad in law and liable to quashed. 6. On the facts and circumstances of the case, the learned

Hitachi Ltd., New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 5712/DEL/2010[2007-08]Status: DisposedITAT Delhi08 Jun 2021AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Sudhanshu Srivastava(Through Video Conferencing) Hitachi Ltd. Vs. Adit Unit 304-306, 3Rd Floor, Circle – 1(2), Abw Eelgance Tower, International Taxation, Jasola District Centre New Delhi New Delhi - 110025 Pan : Aaach 2953 A (Appellant) (Respondent) Assessee By Tarandeep Singh, Adv Revenue By Shri Prabhakant, Cit-Dr Date Of Hearing: 27/05/2021 Date Of Pronouncement: 08/06/2021 Order Per Anil Chaturvedi, Am:

Section 143(2)Section 143(3)Section 144C(1)Section 144C(5)Section 44

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SUDHANSHU

Daawat Foods Ltd., New Delhi vs. ACIT, New Delhi

Appeal are dismissed

ITA 4159/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Jun 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 142Section 143(3)Section 14ASection 40Section 40A(3)Section 69Section 80I

1 ITA Nos. 4042 & 4159/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI R. K

DCIT, New Delhi vs. M/S Daawat Foods Ltd., New Delhi

Appeal are dismissed

ITA 4042/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Jun 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 142Section 143(3)Section 14ASection 40Section 40A(3)Section 69Section 80I

1 ITA Nos. 4042 & 4159/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI R. K

Roop Kumar Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

appeal. In this return of income, assessee has declared her income of Rs.7,49,79,780/-. Further statutory notices were also issued under section 143(2) and 142(1) along with the questionnaire which are served upon the assessee seeking explanation of the assessee. The assessee filed the requisite details