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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)

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2069/KOL/2025[2019-2020]Status: DisposedITAT Kolkata08 Dec 2025AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2068/KOL/2025[2022-2023]Status: DisposedITAT Kolkata08 Dec 2025AY 2022-2023

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH KOLKATA Before Shri Rajesh Kumar, Accountant

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2067/KOL/2025[2021-2022]Status: DisposedITAT Kolkata08 Dec 2025AY 2021-2022

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC - 4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2066/KOL/2025[2020-2021]Status: DisposedITAT Kolkata08 Dec 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh

DCIT, Central Circle-1(4), Kolkata vs. Uttarayan Trust for Education & Social Welfare, Cooch Behar

In the result, the appeal of the revenue is dismissed

ITA 2563/KOL/2024[2016-17]Status: DisposedITAT Kolkata08 Dec 2025AY 2016-17

Bench: SHRI SONJOY SARMA (Judicial Member)

For Appellant: Shri S R Nag, ARFor Respondent: Shri Manoj Kr. Patil, JCIT, Sr. DR
Section 115BSection 127Section 131Section 133ASection 143(2)Section 147Section 148Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA SHRI RAJESH KUMAR

Sridharpur Co-Operative Bank, Burdhaman vs. Income Tax Officer, Ward-2(1), Burdwan

In the result, the appeal of the assessee is allowed

ITA 2106/KOL/2024[2020-21]Status: DisposedITAT Kolkata08 Dec 2025AY 2020-21

Bench: Shri Manunatha G & Shri Sonjoy Sarmai.T.A. No.2106/Kol/2024 Assessment Year: 2020-21 Sridharpur Co-Operative Bank …………………................................……….…Appellant Vill & Po. Hat Sridharpur, Memari-I, Dist- Bardhaman, W.B. – 713146. [Pan: Aacas8623A] Vs. Ito, Ward-2(1), Burdwan…..….………………….…..….......……..…...…..…..Respondent Appearances By: Shri M. Goenka & S. Goenka, Ca, Appeared On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi, For The Assessment Year 2020–21, Whereby The Ld. Cit(A) Sustained The Disallowance Made By The Assessing Officer In Respect Of Deduction Claimed By The Assessee Under Section 80P Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee Is A Primary Agricultural Cooperative Credit Society Registered Under The West Bengal Cooperative Societies Act. For The Relevant Assessment Year, The Assessee Filed Its Return Of Income Declaring Nil Taxable Income After Claiming Deduction Of ₹1,99,10,459 Under Section 80P Of The Act. The Case Of The Assessee Was Selected For

Section 80PSection 80P(2)(d)Section 80P(4)

operative Bank scrutiny under CASS for verification of the claim of deduction under Section 80P of the Act. Accordingly statutory notices under Sections 143(2) and 142(1) were issued, and the assessee furnished the details as required. 3. During the assessment proceedings, it was noticed that the assessee

Debashis Das, Kolkata vs. ACIT-1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 947/KOL/2023[2015-16]Status: DisposedITAT Kolkata08 Dec 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Sonjoy Sarmai.T.A. No.947/Kol/2023 Assessment Year: 2015-16 Debashis Das………………………………………................................……….…Appellant Uttara Tritiya Housing Complex, Action Area-Ii, New Town, Near City Center-2, W.B– 700156. [Pan: Aixpd81639Q] Vs. Acit, International Taxaion-1(1), Kolkata ..L..….…..….......……..…...…..…..Respondent Appearances By: Shri Nishant Thakkar, Ar, Appeared On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi For Assessment Year 2015–16. The Ld. Cit(A) Sustained The Addition Made By The Assessing Officer In Respect Of Salary Income Earned By The Assessee During His Short-Term Foreign Assignment In The Philippines. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 366 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 5(2)(b)Section 6(1)

total income of ₹86,90,530 and claiming refund of ₹59,490. The case was selected for scrutiny under CASS and notices under Sections 143(2) and 142(1) were issued, to which the assessee responded by submitting the required information and evidences. During the relevant previous year

Mitsui & Company Ltd., New Delhi vs. ACIT Circle-2(2)(1)(International Taxation), New Delhi

In the result, appeal of the assessee in ITA No

ITA 5662/DEL/2019[2014-15]Status: DisposedITAT Delhi08 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Surender Kumar Jatav, SR. DR
Section 142(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN

Mariappan Austin Prakash, Bengaluru, Kanrnataka vs. Assistant Commissioner of Income Tax, Intl Txn Circle, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 89/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2022-23

Bench: Shri Ravish Sood, Hon’Ble

Section 142(1)Section 143Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 195Section 9(1)(i)

exempt and claimed refund of the tax deducted by the ZBL. The case was selected for scrutiny under CASS and statutory notices under section 143(2) and 142(1) of the Act were issued and served on the assessee. After verification of the submissions made by the assessee

Dasari Sai Annapurna L/R of Late Dasari Gopi Krishna Reddy, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle-2(1), Vijayawada

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

ITA 583/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.583/Viz/2025 (िनधा"रण वष"/Assessment Year:2015-16) Dasari Sai Annapurna Vs. Assistant Commissioner L/R Of Late Dasari Gopi Of Income Tax, Krishna Reddy, Central Circle-2(1), Vijayawada. Vijayawada. Pan: Aeipd0990C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Mv Prasad, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 27/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 28/03/2022, For The Assessment Year 2015-16. The 2 Dasai Sai Annapurna L/R Of Late Dasari Gopi Krishna Reddy Vs. Acit

For Appellant: Shri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 147Section 148Section 45Section 54F

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member

Nemani Veera Venkata Satyanarayana, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhapatnam

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

ITA 556/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.556/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2018-19) Vs. The Income Tax Officer Nemani Veera Venkata Satyanarayana Lakshmi Broiler Farm Ward – 2(5) Vemula Valasa, Anandapuram Mandal Income Tax Office Visakhapatnam - 531162 Infinity Tower Shankaramatham Road [Pan: Abxpn2679L] Santhipuram Visakhapatnam – 530016

Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)

case are that, assessee case was selected for limited scrutiny on the issue of examining “Expenditure of Personal Nature”. Thereafter notice under section 143(2) of the Act and 142(1) of the Act was issued and served on the assessee on various dates through e-filing portal. On perusal

Satyanarayana Koduru, Krishna Dist vs. Income Tax Officer, Ward-1, Gudiwada

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 491/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 148ASection 250Section 69Section 69A

Exemption), Bhuwaneshwar; 16 Satyanarayana Koduru vs. ITO (iii). it was the assessee's case that, as the jurisdiction to issue notice under Section 143(2) of the Act in its case was with the Jt. CIT (OSD)(Exemption), Bhuwaneshwar, therefore, the impugned notice issued u/s. 143(2

Venkata Ramana Goda, Visakhapatnam vs. Assisstant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

vested with the Jt. CIT(OSD) (Exemption), Bhuwaneshwar; (iii). it was the assessee's case that, as the jurisdiction to issue notice under Section 143(2) of the Act in its case was with the Jt. CIT (OSD)(Exemption), Bhuwaneshwar, therefore, the impugned notice issued u/s. 143(2

Go Iron Marketing, Visakhapatnam vs. Income Tax Officer, Ward 3(3), Vishakapatnam

In the result, the appeal filed by the assessee firm is allowed in terms of our aforesaid observations

ITA 483/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 151ASection 250

Exemption), Bhuwaneshwar; 18 Go Iron Marketing vs. ITO (iii). it was the assessee's case that, as the jurisdiction to issue notice under Section 143(2) of the Act in its case was with the Jt. CIT (OSD)(Exemption), Bhuwaneshwar, therefore, the impugned notice issued u/s. 143(2

No 368 Kolakaluru Primary Agricultural Co Operative Credit Society Limited, Guntur vs. Income Tax Officer, Ward-1, Tenali

In the result, the appeal filed by the assessee society is allowed in terms of our aforesaid observations

ITA 456/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W Section 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 80PSection 80P(2)(a)Section 80P(2)(d)

vested with the Jt. CIT(OSD) (Exemption), Bhuwaneshwar; (iii). it was the assessee's case that, as the jurisdiction to issue notice under Section 143(2) of the Act in its case was with the Jt. CIT (OSD)(Exemption), Bhuwaneshwar, therefore, the impugned notice issued u/s. 143(2

Andhra Paper Limited, Rajahmundry vs. Assistant Commissioner of Income Tax, Circle-1, Rajahmundry

In the result, appeal of the assessee is dismissed

ITA 349/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.349/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2020-21) Vs. Acit – Circle -1 Andhra Paper Limited 14-6-9, Admin Office Veerabhadrapuram Kateru Road Rajahmundry-533101 Sri Ramnagar S.O. (Rajahmundry) Andhra Pradesh Rajahmundry (Urban) East Godavari – 533105 Andhra Pradesh [Pan: Aaact8849D]

Section 142(1)Section 143(2)Section 143(3)Section 92C

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश

Bhavna Shetalkumar Patel, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1), Ahmedabad

In the result, the appeal of the assessee stands allowed

ITA 1103/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad05 Dec 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 10(38)Section 142(1)Section 143(1)Section 144Section 144BSection 147Section 148Section 68

143(2) of the Act which is mandatory requirements. 12. On the additional ground relating to the alleged non issuance of notice under section 143(2), the learned Authorised Representative contended that no such notice had been served and that nothing was traceable on the IT Portal. We have considered ... responding to the show cause notice and raising objections, the assessee herself specifically stated that the Assessing Officer had issued the notice under section 143(2). This admission, recorded contemporaneously during assessment proceedings, has not been shown to be incorrect. It is also relevant to note that the return

Rayat Sahakari Sakhar Karkhana Ltd, Satara vs. ITO Ward-5, Satara

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

ITA 373/PUN/2025[2015-16]Status: DisposedITAT Pune05 Dec 2025AY 2015-16

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ajitesh Meena
Section 143(1)(a)Section 143(2)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.373/PUN/2025

Dy Commissioner of Income Tax Circle 5 Pune, Pune vs. Dipti Narendra Lulla, Pune

ITA 1065/PUN/2025[2018-19]Status: DisposedITAT Pune05 Dec 2025AY 2018-19

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

Section 143(2)

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

ITO., Ward-9(1), Hyderabad vs. Manisha Dixit, Vanasthalipuram

In the result, the appeal of the Revenue is allowed for

ITA 735/HYD/2025[2021-22]Status: HeardITAT Hyderabad05 Dec 2025AY 2021-22

Bench: Shri Ravish Sood

For Appellant: Shri Rama Murthy T, CAFor Respondent: Dr. Narendra Kumar Naik, CIT
Section 143(2)Section 143(3)Section 69C

declaring a total income of Rs.15,02,320/-. The case of the assessee was selected for scrutiny under CASS and accordingly notice under Section 143(2) of the Income Tax Act, 1961 (“the Act”) was issued by the Learned Assessing Officer (“Ld. AO”) on 28.06.2022. During the assessment proceedings