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“Section 143(1)(a)”

Section References (mined)Section 143Section 143(1)(a)2,323 judgments

The decision most relied on for Section 143(1)(a) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)(a)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

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. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

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 Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

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.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)(a)

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 776/DEL/2025[2015-16]Status: HeardITAT Delhi26 May 2025AY 2015-16

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e- assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee 9 | P a g e ITA Nos.775

Kharak Singh, Noida vs. ITO Ward 1(1), Noida

In the result, appeal of the assessee is allowed

ITA 775/DEL/2025[2014-15]Status: HeardITAT Delhi26 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e- assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee 9 | P a g e ITA Nos.775

Kharak Singh, Noida vs. Income Tax Officer, Noida

In the result, appeal of the assessee is allowed

ITA 758/DEL/2025[2016-17]Status: HeardITAT Delhi26 May 2025AY 2016-17

Bench: Shri Satbeer Singh Godara

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viti)

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e- assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee 9|Page ITA Nos.775, 776 & 758/Del/ 2025 treated

Chander Bhan, Hansi vs. Income-Tax Officer, Hisar

In the result, appeal of the assessee is allowed

ITA 4112/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Chander Bhan, Vs. Income Tax Officer, H. No. 566/14, Jind Road, Ward-1, Hisar, Saniyan Mohalla, Haryana Hansi Distt., Hisar, Haryana Pan: Ayypb8380N (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Wildernest Better Living & Maintenance Co-Operative Society Limited, Pune vs. Income Tax Officer, Ward 6(1), Pune

In the result, the appeal of the assessee is allowed

ITA 856/PUN/2025[2021-22]Status: DisposedITAT Pune23 May 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.856/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Wildernest Better Living V The Income Tax Officer, Maintenance Co-Operative S Ward-6(1), Pune. Society Limited, Plot No.58, 59 & 60, Woldernest Society, Khadakwasla, Taluka Haveli, Pune – 411024. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Arpit Dnyandeo Dambhare & Shri Deepak Sasar – Ca’S Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Panaji Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated

Section 139Section 139(1)Section 142Section 143(1)Section 143(3)Section 250Section 80PSection 80P(2)(d)

allowed assessee the deduction claimed u/s.80P(2)(d) of Rs.16,19,123/- without giving any reason. We have studied the entire order under section 143(1) consisting of 14 pages ITA No.856/PUN/2025 [A] and observed that nowhere the reason for disallowance is mentioned. Therefore, prima facie this order ... sustainable. 4.1 The Section 143(1) is reproduced here as under : Assessment. 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income

DCIT 2(3)(1), Mumbai vs. Zensar Technologies Ltd, Mumbai

In the result the appeals filed by the assessee for assessment year 2011-12 and 2012-13 stands partly allowed and the appeal filed by the revenue for the assessment year 2012-13

ITA 2915/MUM/2022[2012-13]Status: DisposedITAT Mumbai23 May 2025AY 2012-13

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 10ASection 234CSection 32

said case, the Tribunal has held that interest on refund under Section 244A(1) granted to the assessee in the proceedings under Section 143(1)(a) would be assessable in the year in which it is granted and not in the year in which proceedings under Section 143(1

Zensar Technologies Limited, Mumbai vs. DCIT, Circle-2(3)(1), Mumbai

In the result the appeals filed by the assessee for assessment

ITA 2445/MUM/2022[2012-2013]Status: DisposedITAT Mumbai23 May 2025AY 2012-2013

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 10ASection 234CSection 32

said case, the Tribunal has held that interest on refund under Section 244A(1) granted to the assessee in the proceedings under Section 143(1)(a) would be assessable in the year in which it is granted and not in the year in which proceedings under Section 143(1

Zensar Technologies Limited, Mumbai vs. DCIT Circle - 2(3)(1), Mumbai

In the result the appeals filed by the assessee for assessment

ITA 4307/MUM/2017[2011-12]Status: DisposedITAT Mumbai23 May 2025AY 2011-12

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 10ASection 234CSection 32

said case, the Tribunal has held that interest on refund under Section 244A(1) granted to the assessee in the proceedings under Section 143(1)(a) would be assessable in the year in which it is granted and not in the year in which proceedings under Section 143(1

Sadhana Foundation, Bhubaneswar vs. ITO (Exemption) Bhubaneswar, Bhubaneswar

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

ITA 166/CTK/2025[2016-17]Status: DisposedITAT Cuttack22 May 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 10Section 143(1)Section 143(1)(a)Section 250

appeal order that the return of income was not filed by the assessee. However, it is noted that an intimation under section 143(1) was issued on 31 March 2019 in which the date of filing the return of income is mentioned as 24 September 2017. Aggrieved with the intimation ... assessment year and the assessee had claimed exemption under section 10(23C) of the Act which was not allowed in the intimation under section 143(1) of the Act. The Ld. Addl./Joint CIT(A) dismissed the appeal as the same was delayed by 900 days

Narke Green Foundation Charitable Institution, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 1864/MUM/2025[N.A ]Status: DisposedITAT Mumbai22 May 2025

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

Section 119Section 12ASection 143(1)(a)Section 80GSection 80G(5)

students of weaker section. The assessee filed its return of income on 31/03/2018. 2.1 The CPC vide Order dated 16/03/2019 passed intimation under section 143(1)(a) of the IT Act by denying the registration u/s. 80G for belatedly filing Form 10B. 3. On an appeal before the Ld.CIT

Kokuyo Camlin Limited, Mumbai vs. Centralised Processing Unit/ Dy. Commissioner of Income Tax-2(1)(1), Mumbai

Appeal is allowed for statistical purposes

ITA 6572/MUM/2024[2021-22]Status: DisposedITAT Mumbai22 May 2025AY 2021-22

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kokuyo Camlin Limited Cit- 2(1)(1) 48/2, Hilton House, Midc Aayakar Bhavan Central Road, Marol Midc Vs. M.K. Road Industry Estate, Mumbai Mumbai-400 400 091. 020. Pan : Aaacc1647E Appellant Respondent

For Appellant: Shri Hemanshu JoshiFor Respondent: Shri Rajesh S. Athavale
Section 143(1)Section 143(1)(a)Section 154Section 41Section 43B

Omkareshwar Chidara (AM) :- In this above cited appeal, the appellant is aggrieved by the additions made by Ld. CPC under section 143(1) of the I.T. Act which were confirmed by Ld. CIT(A) with respect to the following issues :- a) Disallowance of advance payment of gratuity ... appellant company during appeal proceedings before the ITAT has contended that the above four additions cannot made under section 143(1) as they are debatable. Second legal ground taken by the appellant company is that, with respect to 3rd and 4th issues (“c” and “d” above), the CPC made disallowances

Gyan Cirkitronics Pvt. Ltd, Lucknow vs. ACIT-3, Lucknow-New

In the result, the appeal of the assessee is dismissed

ITA 403/LKW/2024[2020-21]Status: DisposedITAT Lucknow21 May 2025AY 2020-21

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2020-21 Gyan Cirkitronics Private Vs. Acit-3, Lucknow-New Limited, Plot No. 6-B, Malviya Nagar Aishbagh, Lucknow, U.P. 226004 Pan:Aabcg2210J (Appellant) (Respondent) Assessee By: Sh. Ashwini Kumar, C.A. Revenue By: Sh. Sunil Kumar Rajwashi, Addl Cit Dr Date Of Hearing: 23.04.2025 Date Of Pronouncement: 21.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Jcit(A), Thane, Dated 03.05.2024 Passed Under Section 250 Of The Income Tax Act, 1961 Partly Allowing The Appeal Of The Assessee Which Was Filed Against The Order Of The Ld. Ao Under Section 154 Dated 29.04.2022. The Grounds Of Appeal Are As Under:- “1. That The Income Returned Should Have Been Accepted. 2. That Application Filed Under Section 154 Should Have Been Accepted. 3. The Addition Made By Cpc Was Not Within The Preview Of Adjustments Which Could Be Made Under Section 143(1)(A). 4. That The Learned Lower Court Erred In Facts & Legal Aspects Of The Case In Not Allowing Expenses Of Rs. 833161/- Invoking Section 36(1)(Va), 5. That The Order Passed Is Against The Merit, Circumstances & Legal Aspects Of The Case. 5. That The Appellant Seeks Permission To Modify And/Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.”

For Appellant: Sh. Ashwini Kumar, C.AFor Respondent: Sh. Sunil Kumar Rajwashi, Addl CIT DR
Section 143(1)(a)Section 154Section 250Section 36(1)(va)

should have been accepted. 3. The addition made by CPC was not within the preview of adjustments which could be made under section 143(1)(a). 4. That the Learned Lower Court erred in facts and legal aspects of the case in not allowing expenses of Rs. 833161/- invoking section

Deputy Commissioner of Income-Tax, Madurai vs. M/S Industrial Mineral Co., 100% Eou, Tuticorin

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

Allahabad High Court was, whether in case of completed/unabated assessments, the AO would have jurisdiction to re-open the assessments made under section 143(1)(a) or 143(3) of the Act, 1961 and to reassess the total income taking notice of undisclosed income even found during the search

Industrial Mineral Co, 100%Eou, Tuticorin vs. ACIT, Central Circle-1, Madurai

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

Allahabad High Court was, whether in case of completed/unabated assessments, the AO would have jurisdiction to re-open the assessments made under section 143(1)(a) or 143(3) of the Act, 1961 and to reassess the total income taking notice of undisclosed income even found during the search

Ajay Sharma, Delhi vs. ITO Ward-44(6), Delhi

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

ITA 2504/DEL/2024[2020-21]Status: DisposedITAT Delhi21 May 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: NoneFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 143(1)(a)Section 143(2)Section 144Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI

Subhash Chander, Hisar vs. Principal Commissioner of Income Tax, Rohtak

In the result, appeal of the assessee is allowed

ITA 2356/DEL/2024[2019-20]Status: DisposedITAT Delhi21 May 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2356/Del/2024 : Asstt. Year : 2019-20 Subhash Chander, Vs Pcit, House No. 1476, Vivek Nagar, Rohtak, Hisar, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Axlpc0177G Assessee By : Sh. Kuldip Khera, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2019-20, Arises Against The Pcit, Rohtak’S Din & Order No. Itba/Rev/F/Rev5/2023–24/1062890142(1) Dated 19.03.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kuldip Khera, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Glossy Ceramics Pvt. Ltd., Rajkot vs. Assessment Unit, Income Tax Department, Delhi

In the result, the both the appeals (ITA No

ITA 455/RJT/2024[2014-15]Status: DisposedITAT Rajkot20 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No.454 & 455/Rjt/2024 िनधा"रणवष" / Assessment Year: (2013-14 & 2014-15) (Hybrid Hearing) Glossy Ceramics Private Ltd. Vs. Assessment Unit 8 A, National Highway, Income Tax Department At Dhuva, Wankaner "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg3069P (Appellant) (Respondent)

For Appellant: None/ Written SubmissionFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 148A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL

Glossy Ceramics Pvt. Ltd., Rajkot vs. Assessment Unit Income Tax Department, Delhi

In the result, the both the appeals (ITA No

ITA 454/RJT/2024[2013-14]Status: DisposedITAT Rajkot20 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No.454 & 455/Rjt/2024 िनधा"रणवष" / Assessment Year: (2013-14 & 2014-15) (Hybrid Hearing) Glossy Ceramics Private Ltd. Vs. Assessment Unit 8 A, National Highway, Income Tax Department At Dhuva, Wankaner "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg3069P (Appellant) (Respondent)

For Appellant: None/ Written SubmissionFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 148A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre (NFAC), Delhi Present Jurisdiction the ITO, Ward-7(2)(1), Ahmedabad

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

ITA 1624/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad20 May 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1. आयकर अपील सं /Ita No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /Ita No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /Ita No.1624/Ahd/2024 – Asst.Year 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR
Section 143(1)(a)Section 148Section 148ASection 250

stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section 143(1) of the Act. In view of the above, the provisions of clause (b) of Explanation 2 to section 147 of the Income

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre(NFAC), Delhi Present Jurisdiction the ITO, Ward-7(2)(1), Ahmedabad

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

ITA 1623/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad20 May 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1. आयकर अपील सं /Ita No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /Ita No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /Ita No.1624/Ahd/2024 – Asst.Year 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR
Section 143(1)(a)Section 148Section 148ASection 250

stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section 143(1) of the Act. In view of the above, the provisions of clause (b) of Explanation 2 to section 147 of the Income