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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)

Varadayampalayam Primary Agricultural Cooperative Credit Society, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2799/CHNY/2024[2018-2019]Status: DisposedITAT Chennai03 Feb 2025AY 2018-2019

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2799/Chny/2024 (िनधा'रणवष' / Assessment Year: 2018-19) Varadayampalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(4), #31, Kattampatty, Ss Kullam Via Coimbatore. Vs. Coimbatore Dist. 641 107. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0997-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of The Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Thane [Cit(A)] Dated 26-09-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) Of The Act On 30-09-2020. 2. In The Intimation U/S 143(1), The Assessee Was Denied Deduction U/S 80P For Rs.2.06 Lacs Since The Return Of Income Was Filed With A Delay. The Assessee Filed Return Of Income On 31-03-2019 Which Was Processed U/S 143(1) On 30-09-2020 Denying Impugned Deductions To The Assessee. During Appellate Proceedings, The Assessee Relied On Certain Case Laws

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR
Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. (138 Taxmann.com 571; 07-04-2021). The adjudication of Hon’ble Court was as under: - 6. Section 143 (1) (a) of the Act reads thus:— 143.(1) Where a return has been made under section 139, or in response to a notice under ... received within thirty days of the issue of such intimation, such adjustments shall be made:' 7. The scope of an 'intimation' under section 143(1)(a) of the Act, extends to the making of adjustments based upon errors apparent from the return of income and patent from the record. Thus

Allappalayam Paccs, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2795/CHNY/2024[2019-2020]Status: DisposedITAT Chennai03 Feb 2025AY 2019-2020

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2795/Chny/2024 (िनधा'रणवष' / Assessment Year: 2019-20) K 1853 Allapalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(3), Ruthriampalayam, Allapalayam Post Coimbatore. Vs. Annur Tk, Coimbatore Dist. 641 653 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0988-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR
Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P(2)(a)

Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. (138 Taxmann.com 571; 07-04-2021). The adjudication of Hon’ble Court was as under: - 6. Section 143 (1) (a) of the Act reads thus:— 143.(1) Where a return has been made under section 139, or in response to a notice under ... received within thirty days of the issue of such intimation, such adjustments shall be made:' 7. The scope of an 'intimation' under section 143(1)(a) of the Act, extends to the making of adjustments based upon errors apparent from the return of income and patent from the record. Thus

Chandra Goswami, Chittaranjan Park, New Delhi vs. Addl JCIT, Mumbai

Appeal is allowed in above terms

ITA 3230/DEL/2024[2020-2021]Status: DisposedITAT Delhi03 Feb 2025AY 2020-2021

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

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 3Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

Commissioner of Income Tax-I (2022) 448 ITR 518 (SC) has been rightly rejected in the assessee’s case involving section 143(1) processing. It further quotes Woodland (Aero Club) (P.) Ltd. Vs. ACIT (2025) 178 taxmann.com 207 (Del.) deciding the very issue in it’s favour and against ... income filed by the appellant/assessee was processed by the Assessing Officer and an intimation order dated 16.12.2021 was issued exercising power under Section 143(1)(a) Act of 1961, wherein, claims for deduction of delayed deposit of employees' share of contribution towards Employees State Insurance and Provident Fund of Rs.28

Prof. Rajendra Singh Shikshan Samiti, Mandsaur vs. DCIT, CPC Bengaluru and ITO, Exemption, Ujjain

The appeal of the assessee is allowed

ITA 420/IND/2024[2019-20]Status: DisposedITAT Indore31 Jan 2025AY 2019-20

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2019-20 Prof. Rajendra Singh Dcit, Cpc Gangaluru Shikshan Samiti, Mandsaur बनाम/ Saraswati Shishu Mandir Vs. Keshav Nagar (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeap0905C Assessee By Shri Apurva Mehta & Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

Punjailakalamangalam Primary Agricultural Co-Op Credit Society Ltd. K 484, Erode vs. ACIT (OSD) Ward 2(3), Erode

The appeal stand partly allowed for statistical purposes

ITA 2843/CHNY/2024[2018-19]Status: DisposedITAT Chennai31 Jan 2025AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2843/Chny/2024 (िनधा*रण वष* / Assessment Year: 2018-19) Punjailakalamangalam Primary The Acit Agricultural Co-Op Credit Society Ward 2(3), बनाम/ Ltd. K484 Erode. 1, Karur Main Road, Vs. Ganapathipalayam, Modakkurichi, Erode – 638 153. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aabap-8122-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri P.M. Kathir (Advocate) – Ld. Ar ""थ" की ओर से/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) – Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) – Ld. DR
Section 119(2)(b)Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. (138 Taxmann.com 571; 07-04-2021). The adjudication of Hon’ble Court was as under: - 6. Section 143 (1) (a) of the Act reads thus:— 143.(1) Where a return has been made under section 139, or in response to a notice under ... received within thirty days of the issue of such intimation, such adjustments shall be made:' 7. The scope of an 'intimation' under section 143(1)(a) of the Act, extends to the making of adjustments based upon errors apparent from the return of income and patent from the record. Thus

Bimbisar Nagar Nisarg Co Op Housing Society Ltd, Mumbai vs. Income Tax Officer Ward, 41(4)(1), Mumbai

ITA 5559/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jan 2025AY 2020-21

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Pravin Salunkhe
Section 143(1)Section 154Section 246ASection 250Section 80Section 80PSection 80P(2)(d)

Assessee, a co-operative credit society, under Section 80P(2)(d) of the Act was denied while processing the return of income under Section 143(1) of the Act vide Intimation Order, dated 09/11/2022. The aforesaid intimation order was sought to be rectified by the Assessee by way of application ... Rectification Order passed under Section 154 of the Act by holding that Assessee should have preferred appeal against the intimation order passed under Section 143(1) of the Act since the same was in appealable order under Section 246A of the Act. Learned Authorized Representative for the Assessee submitted that

Bimbisar Nagar Nisar Co Op Housing Society Ltd, Mumbai vs. Income Tax Officer Ward 41(4)(1), Mumbai

ITA 5558/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jan 2025AY 2021-22

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Pravin Salunkhe
Section 143(1)Section 154Section 246ASection 250Section 80Section 80PSection 80P(2)(d)

Assessee, a co-operative credit society, under Section 80P(2)(d) of the Act was denied while processing the return of income under Section 143(1) of the Act vide Intimation Order, dated 09/11/2022. The aforesaid intimation order was sought to be rectified by the Assessee by way of application ... Rectification Order passed under Section 154 of the Act by holding that Assessee should have preferred appeal against the intimation order passed under Section 143(1) of the Act since the same was in appealable order under Section 246A of the Act. Learned Authorized Representative for the Assessee submitted that

DCIT Central Circle 8(2), Mumbai vs. Mukesh D Ambani, Mumbai

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5141/MUM/2024[2001-02]Status: DisposedITAT Mumbai31 Jan 2025AY 2001-02

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(1)(a)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

DCIT Central Circle 8(2) Mumbai, Mumbai vs. Mukesh D Ambani, Mumbai

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5140/MUM/2024[2002-03]Status: DisposedITAT Mumbai31 Jan 2025AY 2002-03

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(1)(a)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

DCIT Central Circle 8(2) Mumbai, Mumbai vs. Mukesh D Ambani, Mumbai

ITA 5123/MUM/2024[2003-04]Status: DisposedITAT Mumbai31 Jan 2025AY 2003-04

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora andFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(1)(a)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

DCIT Central Circle 8(2) Mumbai, Mumbai vs. Mukesh D Ambani, Mumbai

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5121/MUM/2024[2004-05]Status: DisposedITAT Mumbai31 Jan 2025AY 2004-05

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(1)(a)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

ACIT Central Circle 8(2) Mumbai, Mumbai vs. Mukesh D Ambani, Mumbai

ITA 5118/MUM/2024[2005-06]Status: DisposedITAT Mumbai31 Jan 2025AY 2005-06

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora andFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(1)(a)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

ACIT Central Circle 8(2) Mumbai, Mumbai vs. Mukesh D Ambani, Mumbai

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5117/MUM/2024[2006-07]Status: DisposedITAT Mumbai31 Jan 2025AY 2006-07

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(1)(a)Section 143(3)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Vinaykumar Ram Kamal Pandey, Bharuch Gujarat vs. Asst. Director of Income Tax, CPC, Bengaluru

The appeal of the assessee is allowed for statistical

ITA 1482/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2020-21

Bench: Shri Kul Bharat & Smt. Annapurna Gupta

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri B.P. Srivastav, Sr.DR
Section 10Section 143(1)Section 143(1)(a)Section 250(5)Section 89(1)

grossly erred on facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding violation of statutory provision of Section 143(1)(a) of the Income tax Act 1961 the Act in the form of non-issue and service of the notice ... Section 143(1)(a) of the Act before making the adjustment of Rs.915720/-. ITA No.1482/Ahd/2024 Vinaykumar Ram Kamal Pandey vs. Asst.DIT, CPC AY 2020-21 2 2. The Learned CIT (Appeals) has grossly erred on facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding

Income Tax Officer, Chennai vs. Macmillan Education India Private Limited, Chennai

In the result, the appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 2036/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 2036/Chny/2024 & Co No.: 66/Chny/2024 िनधा"रणवष" / Assessment Year: 2013-14 Income Tax Officer, Macmillan Education India Corporate Ward -4(1), V. Private Limited, Chennai – 600 034. No.21, Patullos Road, Chennai – 600 002. [Pan:Aafcm-5564-R] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Assessee By : Mr. S.P. Chidambaram, Advocate : Ms. R. Anita, Addl.Cit Department By सुनवाई क" तार"ख/Date Of Hearing : 22.11.2024 घोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश /O R D E R

For Appellant: Mr. S.P. Chidambaram, Advocate
Section 143(2)Section 147

income from assessment. Reasons must have a link with the formation of the belief.’ 12. If the assessing officer, after issuing intimation u/s section 143(1) does not to issue a notice u/s 143(2) of the Act to initiate proceedings for scrutiny of the return of income, the obvious ... tangible material available with the Assessing Officer to form the requisite belief regarding escapement of income, the reopening of the assessment made under section 143(1) is bad in law?’ 14. The Division Bench notes that the Supreme Court in the case of Asst. CIT V. Rajesh Jhaveri stock Brokers

Bassein Catholic Coop Bank Ltd, Vasai vs. Assessment Unit Income Tax Department, Qureshi Mansion, Gokhale Road Thane

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

ITA 967/MUM/2024[2021-2022]Status: DisposedITAT Mumbai29 Jan 2025AY 2021-2022

Bench: Shri Saktijit Dey & Shri B.R. Baskaranassessment Year : 2021-22 Bassein Catholic Coop Bank Assessment Unit, Ltd., Income Tax Department, Papdy S.O. Vs. Qureshi Mansion, Vasai Thane, Gokhale Road, Maharashtra Thane, Pan : Aaatb3965B Maharashtra (Appellant) (Respondent) For Assessee : Shri Milind V. Sahasrabudhe For Revenue : Shri Kailash C. Kanojiya, Cit-Dr Date Of Hearing : 27-01-2025 Date Of Pronouncement : 29-01-2025

For Appellant: Shri Milind V. SahasrabudheFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 154Section 36(1)(viia)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI B.R. BASKARAN

Axis Carriers and Logistics Ltd, Mumbai vs. Dy Commissioner of Income Tax, 14(1)(1), Mumbai

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

ITA 5846/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jan 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Axis Carriers & Logistics Ltd. Deputy Commissioner Of Income 803, B Kukreja Palace, Vallabh Baug Tax, 14(1)(1) Lane, Ghatkopar East, Mumbai – Vs. Aayakar Bhavan, Churchgate, 400075. Mumbai – 400020. Pan/Gir No. Aadca9585A (Assessee) : (Respondent) Assessee By : Shri. Rakesh Milwani Respondent By : Shri. Ram Krishn Kedia (Sr. Dr) Date Of Hearing : 06.01.2025 Date Of Pronouncement : 29.01.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. Considering The Facts & Circumstances Of The Case & In Law, It Is Submitted That Once An Order Is Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter, For The Sake Of Brevity, Referred To As "The Act'), The Intimation Of Processing Of Return Of Income U/S 143(1) Of The Act Ceases To Be In Force & Cannot Be Acted Upon Having Merged With Order Passed U/S 143(3) Of The Act & Therefore Additions Made While Processing Return Of Income Cease To Exist Once Order Is Passed U/S 143(3) Of The Act & The Additions Made To The Income U/S 143(1) Of The Act & Demands Raised Thereon Ought To Be Deleted. Axis Carriers & Logistics Ltd.

For Appellant: Shri. Rakesh MilwaniFor Respondent: Shri. Ram Krishn Kedia (Sr. DR)
Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 36(1)(va)

other hand controverted the said fact and contended that the issue in Section 143(3) was different than the disallowance made in Section 143(1) proceeding. The ld. DR further contended that doctrine of merger would not be applicable in the present case, where the ld. AO has not dealt ... with the same issue in the Section 143(1) intimation. The ld. DR relied on the order of the ld. CIT(A). 9. In the above facts, the only issue that has to be adjudicated is whether the order passed u/s. 143(1) would merge automatically with Section 143

Inno vs. Ource Services Private Limited, Mumbaivs.DCIT, 14(1)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3424/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai29 Jan 2025

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 Innovsource Services Pvt. Ltd., Dcit, 14(1)(1), 501, Jolly Board Tower 1, I-Think Aayakar Bhavan, Maharshi Karve Vs. Techno Campus Kanjurmarg-East, Road, New Marine Lines, Mumbai-400042. Churchgate, Mumbai-400020. Pan No. Aaeci 0979 D Appellant Respondent

For Appellant: Mr. Nitesh JoshiFor Respondent: 06/01/2025
Section 143Section 143(1)Section 143(1)(a)Section 80J

Madurai ought to have appreciated that the appeal (Appeals), Madurai ought to have appreciated that the appeal before him against the intimation under Section 143(1) date the intimation under Section 143(1) dated before him against 22 September 2022 ought to be 22 September 2022 ought to be dismissed ... intimation giving an intimation in respect of the same in accordance with in respect of the same in accordance with 1st proviso below section 143(1)(a) is illegal and bad in law. 1st proviso below section 143(1)(a) is illegal and bad in law. 1st proviso below section

Sant Shankar Maharaj Aashram, Amravati vs. DCIT ACIT Cir-Exemp, Nagpur

In the result, appeal by the assessee is allowed

ITA 556/NAG/2024[2022-23]Status: DisposedITAT Nagpur28 Jan 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 11ASection 12ASection 143(1)Section 143(1)(a)Section 80GSection 80G(5)(vi)

containing following documents. Sr. Name of document Page no. no. 1. Income Tax Return – A.Y. 2022–23 01 – 44 2. Intimation order under section 143(1) 45 – 55 3. Proposed Intimation under section 143(1) 56 – 59 4. Order for provisional registration 60 – 60 5. Form 10AC ... Provisional registration Certificate u/s 80G(5)(vi) 63 – 63 5. The reason for addition is as incorrect claim under section 143(1)(a)(ii) of the Act is reproduced from Paper Book Page–58 & 59:– Para–A Adjustments u/s 143(1)(a) Amount in ` as Sl. Error In Income

Pandalapaka Primary Agricultural Co-Op Society Ltd, East Godavari vs. Income-Tax Officer, Ward-1, Kakinada

ITA 438/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2020-21

Bench: 29.03.2022 After Obtaining Prior Approval From The Pcit, Visakhapatnam 1. In Response, Assessee Submitted Reply Through E-Mail On 24.03.2022 Stating That Assessee Is Eligible For Deduction Under Section 80P Of The Act & Therefore Issuance Of Notice Under Section 148A(A) Of The Act Is Not Warranted. Ld. Ao Did Not Accept The Reply Of The Assessee & Decided That It Is A Fit Case Of Issue Of Notice Under Section 148 Of The Act For The A.Y. 2018-19 & Thereafter Passed Order Under Section 148A(D) Of The Act On 30.03.2022.

Section 142(1)Section 144Section 148Section 148ASection 80P

I.T.A.Nos.437 & 438/VIZ/2024 Pandalapaka Primary Agricultural Co-op Credit Society Ltd., -- Delhi [hereinafter in short "Ld.CIT(A)"] vide respective DIN