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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)

M/S. Rallis India Ltd, Mumbai vs. DCIT, 8(1)(1), Mumbai

In the result, the appeal is allowed as indicated above

ITA 7688/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Feb 2026AY 2022-23

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarm/S. Rallis India Limited Dy. Cit, Circle 8(1)(1) Room No. 624, 6Th Floor, C/O. Kalyaniwalla & Mistry Llp, 2Nd Floor, Esplanade House, Aayakar Bhavan, M. K. Road, Vs. 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 Pan/Gir No. Aabcr 2657 N (Appellant) : (Respondent) Appellant By : Shri Percy J Pardiwalla & Shri Jeet Kamdar Respondent By : Shri Umashankar Prasad Date Of Hearing : 09.02.2026 Date Of Pronouncement : 11.02.2026 O R D E R Per Saktijit Dey: Captioned Appeal By The Assessee Arises Out Of The Order Dated 27.09.2025, Passed By National Faceless Appeal Centre (‘Nfac’ For Short), Delhi For The Assessment Year (A.Y. For Short) 2022-23. 2. Though, The Assessee Has Raised Multiple Grounds, However, The Core Issue Arising In Appeal Relates To Addition Of An Amount Of Rs.1284.66 Crores On Account Of Adjustments Under Income Computation & Disclosure Standards (‘Icds’ For Short).

For Appellant: Shri Percy J Pardiwalla and Shri Jeet KamdarFor Respondent: Shri Umashankar Prasad
Section 143Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 154

first place was unsustainable, as there was no show cause issued by the CPC proposing such adjustment in terms with the proviso to section 143(1) of the Act. He submitted, the CPC could not have made the adjustment without issuing a show cause. He submitted, even otherwise also

Built Up, Pune vs. ADIT, Banglore

In the result, the appeal of the assessee stands allowed

ITA 2531/PUN/2025[2019-2020]Status: DisposedITAT Pune10 Feb 2026AY 2019-2020

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Built Up Adit, Cpc, Bangalore 1, Samda Apartment, Vs. Dr Ketkar Margs, Ghodke Chowk, Pune – 411004 Pan: Aaefb6432D (Appellant) (Respondent)

For Appellant: Shri V L JainFor Respondent: Shri Chandra Vijay, CIT
Section 139(1)Section 143(1)Section 80I

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

Satender Kumar, Sarita Vihar vs. Income Tax Officer, Civic Centre

In the result, appeal of the assessee is allowed

ITA 229/DEL/2026[2020-21]Status: DisposedITAT Delhi10 Feb 2026AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 229/Del/2026 : Asstt. Year: 2020-21 Satender Kumar, Vs Income Tax Officer, 56, Ali Village, Sarita Vihar, Ward-28(1), New Delhi-110076 New Delhi-110001 (Appellant) (Respondent) Pan No. Afxpk4995C Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082434098(1) Dated 10.11.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, 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

Braham Dutt Vashist, Gurgaon vs. ITO-Ward -1(3), Gurgaon

In the result, appeal of the assessee is allowed

ITA 170/DEL/2026[2014-15]Status: DisposedITAT Delhi10 Feb 2026AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 170/Del/2026 : Asstt. Year: 2014-15 Braham Dutt Vashist, Vs Income Tax Officer, C/O Ca M. R. Sahu, Ward-1(3), H. No. 651, 1St Floor, Sector-10A, Gurgaon-122001 Near G. D. Goenka Public School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Affpv0127D Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083989454(1) Dated 23.12.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Manoj Kumar, 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

Ramavtar, Rewari vs. ITO, Rewari

In the result, appeal of the assessee is allowed

ITA 140/DEL/2026[2020-21]Status: DisposedITAT Delhi10 Feb 2026AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 140/Del/2026 : Asstt. Year: 2020-21 Ramavtar, Vs Income Tax Officer, C/O Anu Jain & Company, Ward-1(3), 272-R, First Floor, Near Palika Near Hindu High School, Complex, Model Town, Rewari, Model Town, Rewari, Haryana-123401 Haryana-123401 (Appellant) (Respondent) Pan No. Apdpa0001R Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083470019(1) Dated 09.12.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, 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

Income Tax Officer Ward 7.2.1 Ahmedabad, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1268/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR
Section 143(1)(a)Section 148Section 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 ... 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

Income Tax Officer Ward 7.2.1 Ahmedabad, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1267/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR
Section 143(1)(a)Section 148Section 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 ... 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

Income Tax Officer, Ward 7.2.1, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1266/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR
Section 143(1)(a)Section 148Section 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 ... 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

Sri Sowrabha Mahila Pattina Sahakara Sangha, Tumkur vs. Income Tax Officer, Ward-1, Tiptur

The appeals are dismissed, however

ITA 117/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Ms. Sahana T.H.M, Advocate
Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80ASection 80P

filed any return of income within the due date and therefore under the provisions of section 143(1)(a)(ii) the adjustment was made. 6. Aggrieved with the same, preferred an Appeal before the Ld.CIT(A) stating that the adjustment made by the CPC is not correct. The claim ... June 2023 wherein the above deduction was also once again denied by holding that that there is an incorrect claim under section 143(1)(a)(ii) of the act stating that in schedule VI A under part C deduction in respect of certain income in serial No. 2M deduction

Pramod Kumar Tayal, Meerut vs. DCIT, Circle 1(1)(1) Meerut, Meerut

Appeal is allowed

ITA 81/DEL/2026[2020-21]Status: DisposedITAT Delhi09 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara

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

Commissioner of Income Tax (Appeals)/ Addl./JCIT(A)- 2, Ahmedabad's DIN and order no. ITBA/APL/S/250/2025- 26/1083032617(1), dated 26.11.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Heard both the parties. Case file perused. 2. It emerges during ... lower authorities have restricted his section 10(10AA) leave encashment claim of Rs.8,20,020/- to Rs.3 lakhs only, in the course of section 143(1) intimation dated 29.11.2021 and upheld in the lower appellate discussion. It is in this factual backdrop that the assessee's first and foremost argument

Rajesh Sahu, Gurgaon vs. Assessing Officer, Nfau

In the result, appeal of the assessee is allowed

ITA 78/DEL/2026[2018-19]Status: DisposedITAT Delhi09 Feb 2026AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Sh. Rajesh Sahu, Vs. Assessing Officer, H. No. 2A, Sahu Lane, New Delhi Phase-2, Ashok Vihar, Gurgaon Pan: Avaps9917M (Appellant) (Respondent) Assessee By None Department By Sh. Manoj Kumar, Sr. 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

Daulat Ram, Rewari vs. ITO, Rewari (Jao), Rewari

In the result, appeal of the assessee is allowed

ITA 112/DEL/2026[2017-18]Status: DisposedITAT Delhi09 Feb 2026AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Daulat Ram, Vs. Income Tax Officer, C/O- Anu Jain & Co., First Rewari (Jao) Floor, Near Palika Complex, Model Town, Rewari Pan: Avppr6711D (Appellant) (Respondent) Assessee By None Department By Sh. Monoj Kumar, Sr. Dr

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

Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Mumbai’s DIN and order no. ITBA/APL/S/250/2024- 25/1070559701(1), dated 22.11.2024 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest ... 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

Kamal Shadija, Indore vs. Assessment Unit, Income Tax Epartment, Delhi

Appeal is dismissed

ITA 637/IND/2025[2020-21]Status: DisposedITAT Indore06 Feb 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2020-21 Kamal Shadija Assessment Unit 156, Palsikar Colony, Income Tax Department बनाम/ Indore Vs. (Assessee/Appellant) (Revenue/Respondent) Pan:Azsps4490H Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 06.02.2026

Section 143(2)Section 270ASection 57

section (2) shall be the following, namely:- (a) the income assessed is greater than the income determined in the return processed under section 143(1)(a); The condition mentioned as per clause (a) of sub-section 2 of section 270A of Act is satisfied in the case of the assessee

Hemlata Patel, Dewas vs. Income Tax Officer, Dewas

In the result, the Appeal of the assessee is allowed for

ITA 410/IND/2025[2023-2024]Status: DisposedITAT Indore06 Feb 2026AY 2023-2024

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 139(1)Section 139(4)Section 143(1)Section 246ASection 250Section 253Section 90

filed within the time frame outlined by the Act. 6.6 Further, the AO, CPC is empowered to make such adjustments under section 143(1) of the Act, it is crucial to refer to section 143(1) itself:143.(1) Where a return has been made under section ... received within thirty days of the issue of such intimation, such adjustments shall be made. 6.7 The processing of the return under Section 143(1)(a) of the Act goes beyond mere formalities; it includes the authority to make adjustments based on errors that are apparent within the income

Ces Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

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

ITA 638/HYD/2025[2018-19]Status: DisposedITAT Hyderabad06 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.638/Hyd/2025 Assessment Year 2018-2019 Ces Limited, The Dcit, Circle-1(1), Hyderabad – 500 032. Vs. Hyderabad. Telangana. Telangana. Pan Aadcs4564P (Appellant) (Respondent) निर्धारिती द्वधिध/Assessee By : Ca P Murali Mohan Rao िधजस् व द्वधिध/Revenue By : Dr. Sachin Kumar, Sr. Ar सुिवधई की तधिीख/Date Of Hearing: 02.02.2026 घोषणध की तधिीख/Pronouncement: 06.02.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(va)

dismissed the appeal of the assessee for the reasons stated above. In our view once the appeal of the assessee against intimation under section 143(1) of the Act is pending adjudication before the NFAC, then it is required in the subsequent appellate proceedings for CIT(A) to wait ... outcome of the earlier appeal pending against intimation under section 143(1)(a) 5 ITA.No.638/Hyd./2025 of the Act. As the case may be, the present order has been passed without waiting for the outcome of the appeal of the assessee filed against order under section 143(1

Ambika Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 24(1)(1), Mumbai

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

ITA 5458/MUM/2025[A.Y.2020-21]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Smt. Beena Pillai ()

Section 143(1)(a)Section 154Section 234BSection 234CSection 57Section 80PSection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 5458/Mum/2025 Assessment Year

Eradicatus Infectus Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

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

ITA 3934/DEL/2025[2023-24]Status: DisposedITAT Delhi06 Feb 2026AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: CA Vkas Singh & CA V.K. JainFor Respondent: Sh. Manish Gupta, Sr. DR
Section 143(1)Section 143(1)(a)Section 288(2)Section 44ASection 80Section 801Section 801ASection 801A(7)Section 80I

1) of Income Tax Act, 1961 and wherein disallowed the deduction Rs. 3,56,22,484/- u/s 80IAC by invoking clause (II) of Section 143(1)(a) on ground that the assessee has not filed Form No. 10CCB within due date for AY 2023-24. 8. Aggrieved by the above ... facts and circumstances of the case the adjustment of Rs. 3,56,22,484/-made u/s 143(1) is beyond the scope of section 143(1) and deserves to be deleted in full. 2 . That on the facts of the case, in the circumstances of the case

M/S. Buhari Holding Pvt. Ltd., Chennai vs. ACIT, CC-1(1), Chennai

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

ITA 2648/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Feb 2026AY 2018-19

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2648/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Buhari Holding Pvt. Ltd., The Assistant Commissioner No.5, Moores Road, Vs. Of Income Tax, Egmore, Central Circle -1(1), Chennai – 600 006. Chennai. Pan: Aaacb 2679M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 05.02.2026

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. Gouthami Manivasagam
Section 143(1)Section 143(1)(a)

declaring total income of Rs.1,94,74,090/-. The said return of income was processed by the CPC under the provisions of section 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) vide intimation dated 21.02.2020 by making prima facie adjustment by making an addition of Rs.3 ... conditions laid down in Chapter XII-G of the Act. It is further submitted before us that adjustment envisaged under the provisions of section 143(1) of the Act cannot be made on debatable issues. 9. The Ld.Senior DR submit that even in the scrutiny assessment made

Gsj Telecom Private Limited, Shillong vs. Assitant Commissioner of Income Tax, Shillong

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

ITA 239/GTY/2025[2016-17]Status: DisposedITAT Guwahati03 Feb 2026AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

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

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘SMC’ BENCH AT KOLKATA [Virtual Court] Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER

Fdcm Karmachari Sahaka, Chandrapur vs. ITO Ward-2, Chandrapur

In the result, appeal of the Assessee is allowed

ITA 313/NAG/2025[2018-19]Status: DisposedITAT Nagpur03 Feb 2026AY 2018-19

Bench: Dr. Manish Borad

For Appellant: Shri Mohammed Lakkadsha, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR (Through virtual) BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A.No.313/NAG/2025