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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)

DCIT Circle 1(1), New Delhi vs. Adidas India Marketing Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 648/DEL/2023[2020-21]Status: DisposedITAT Delhi24 Jul 2024AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.648/Del/2023 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Dcit Adidas India Marketing P. Ltd. Office No.6, 2Nd Floor, Circle 1(1), Vs. Room No.153A, Sector-B, Pocket No.7, C.R. Building, I.P. Estate, Plot No.11, Vasant Kunj, New Delhi. South West Delhi, New Delhi. Pan No.Aaaca5313P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37Section 43B

disallowances u/s 37, 36(1)(va) and 43B of the Act without issuing any notice to the assessee as mandated under proviso to section 143(1) of the Act. Ld. Counsel for the assessee submits that in various decisions of the Tribunal it was held that adjustments made while passing ... adjustments while passing the intimation u/s 143(1) of the Act without prior notice to the assessee as mandated under the provisions of Section 143(1) of the Act. In this case the CPC, Bengaluru processed the return u/s 143(1

Sangay Choden Bhutia, New Delhi vs. ITO, Ward 70(2), New Delhi

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

ITA 624/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jul 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHΜΑΝ (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 143(1)Section 154Section 37(1)

rectification request It is a fact that, the case of this assessee clearly falls under the adjustment to be made, as provided in Section 143(1)(a)(iv) and accordingly in this case the 'Suo-moto' rectification was required to be done, to make the above adjustment. However, the reason

Vishwas Co-Op. Bank Ltd., Nashik vs. ACIT, Circle 1, Nashik

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

ITA 737/PUN/2024[2018-19]Status: DisposedITAT Pune23 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.737/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sourabh Nayak
Section 143Section 143(1)Section 143(1)(a)

apparent from 3 any information in the return of income can be made. Explanation appended to sub-clause (ii) of clause (a) to section 143(1) explains the meaning of ‘incorrect claim’ apparent from any information in the return of income to mean that information which is required ... been furnished. 9. The issue in the present case fall under the category of incorrect claim as defined under Explanation to section 143(1)(a)(ii) of the Act. Therefore, the CPC was justified in making prima-facie adjustment as confirmed by the CIT(A). The contention that the information

Narayani Laxmi Viniyog Pvt. Ltd., Kolkata vs. I.T.O., Ward - 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 973/KOL/2024[2023-2024]Status: DisposedITAT Kolkata22 Jul 2024AY 2023-2024

Bench: the due date for A.Y. 2023-24. In the return, the assessee has calculated tax liability @ 22%. However, CPC calculated tax @ 40% and did not give the benefit of lower rate of tax provided under section 115BAA of the Act on the ground that the assessee has not opted for falling under this scheme by filing Form 10IC. When the assessee carried the matter to the ld. CIT(Appeals), it was submitted by the assessee that it has filed the Narayani Laxmi Viniyog Pvt. Ltd.

Section 10ASection 115BSection 143(1)(a)Section 32Section 32ASection 33ASection 35Section 35ASection 35C

ITA No. 973/KOL/2024 (A.Y. 2023-2024) Narayani Laxmi Viniyog Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA

Simlon Samabay Krishi Unnayan Samity Limited, Vill - Simlon, Kalna-I vs. Assistant Director of Income Tax, CPC Bengaluru, Karnataka

In the result, appeal of the assessee is allowed

ITA 568/KOL/2024[2019-2020]Status: DisposedITAT Kolkata22 Jul 2024AY 2019-2020

Bench: Dr. Manish Boradi.T.A. No.568/Kol/2024 Assessment Year: 2019-2020

Section 10ASection 139Section 139(1)Section 143(1)(a)Section 147Section 250Section 80ASection 80ISection 80P

denied the deduction u/s. 80P of the Act solely for the reason that return was not filed within the due date. Provisions of section 143(1)(a)(v) provides that – “(v) disallowance of deduction claimed under section 10AA or under any of the provisions of Chapter VIA under the heading

Nisha Bhattacharyya, Kolkata vs. CIT(A), Kolkata

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

ITA 121/KOL/2024[2019-20]Status: DisposedITAT Kolkata22 Jul 2024AY 2019-20

Bench: Dr. Manish Borad (Accountant Member)

Section 143(1)(a)Section 143(3)Section 37(1)

read as under:- 1 Nisha Bhattacharyya (1) For that the CIT(A) erred in upholding the order passed by the CPC/Assessing Officer under section 143(1)(a)/154 of the Act and his purported findings in this regard are arbitrary, unreasonable and perverse. (2) For that the CIT(A) failed ... consider that the CPC/Assessing Officer erred in disallowing Rs.14.08,035/- under section 143(1)(a) of the Income Tax Act, 1961 (in short “the Act”). (3) For that the CIT(A) failed to consider that whether the said expenditure of Rs.14,08,035/- is allowable or not is a debatable

Reliable Automotive Private Limited, Mumbai vs. CIT(A), Addl/JCIT(A)-1, Coimbatore

Appeal of the assessee is allowed for statistical purpose

ITA 4479/MUM/2023[2019-20]Status: DisposedITAT Mumbai22 Jul 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Reliable Automotive Private Cit (A), Addl/ Jcit (A)-1 Limited Circle 15(3)(1), Room Plot No. 29, Sector 1, No.460, Vs. 4Th Floor, Aaykar Bhavan, Shirwane Gaon, Nerul, Navi Mumbai-400 706 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaaca9737D

For Appellant: ShriFor Respondent: Shri Rajesh Meshram, DR
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 250Section 36(1)

Appeals-1), Coimbatore [the learned CIT (A)] dated 12th October, 2023, wherein the appeal filed by the assessee against the order passed under Section 143(1) of the Income- Reliable Automotive Private Limited; A.Y. 19-20 tax Act, 1961 (the Act), passed by the Central Processing Centre, dated 18th ... year ended 31st march, 2019, for A.Y. 2019-20, on 26th October, 2019 at a total income of ₹6,23,20,040/-. Under Section 143(1)(a) of the Act, intimation was issued on 24th February, 2020, where employees' contribution to the provident fund and ESIC fee deposited beyond

John Deere Financial India Private Limited, Pune vs. The Assistant Commissioner of Income Tax, Circle-7, Pune

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

ITA 492/PUN/2024[2021-22]Status: DisposedITAT Pune18 Jul 2024AY 2021-22

Bench: SHRI R. K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(1)(a)

that the disallowance of bad debt made by the ld. CPC did not fall within the purview of clauses (i) to (vi) of section 143(1)(a) and accordingly, the entire 4 adjustment on account of bad debts of Rs. .377,48,385/- should have been deleted. 3] The learned

Rahul Janak Dwarkadas, Mumbai vs. DCIT Circle 17(1), Mumbai

Appeal is allowed in above terms

ITA 4330/MUM/2023[2017-18]Status: DisposedITAT Mumbai18 Jul 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: Shri Ashit VedFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(1)(a)Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH

Imperial Auto Inudstries Limited, Delhi vs. DCIT, Delhi

ITA 3927/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Jul 2024AY 2020-21

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3927/Del/2023 (Assessment Year : 2020-21) M/S. Imperial Auto Vs. Asst. Director Of Income Tax Industries Ltd., Centralized Processing Plot No.202, Kushal Cell, Bengaluru Bazar, 32-33, Nehru Place, New Delhi-110019 Pan: Aaaci 0645 J (Appellant) .. (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. And Mr. Deepesh Garg, AdvFor Respondent: Shri T. James Singson, CIT-D.R
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 250

intimation dated 23.12.2021 passed by the ADIT, Centralized Processing Imperial Auto Industrial Ltd. vs. DCIT Asst.Year :2020-21 Centre, Bengaluru under Section 143(1) of the Act for Assessment Year 2020-21. 2. The appellant’s case was selected for scrutiny under Section 143 ... under notice under Section 143(2) issued on 29.06.2021. The order of intimation under Section 143(1) of the Act was ultimately issued to the appellant on 23.12.2021 inter alia making adjustment of an aggregate amount of Rs.23,23,80,888/-. The assessment was finalized on 21.09.2022 under Section 143

M/S. Checkmate Services Pvt. Ltd., Vadodara vs. The ADIT, CPC, Bangalore Present Juridiction the Dy. CIT, Circle-1(1)(1), Vadodara

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 143(1)Section 143(1)(a)

claim of refund of Rs.7,32,82,770/-. The return was processed by the CPC, Bangalore on 31.03.2021 and an intimation under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was sent electronically by email on 01.04.2021. While processing the return an adjustment ... date of issuance of the intimation was 01/04/2001, accordingly the intimation was issued beyond the statutory time period specified in Proviso 5 to section 143(1) thus the intimation was time barred deserves to be declared as invalid, void ab-initio and bad in law. 2. That on the facts

Shri Brijkutir Co Operative Housing Society Limited, Mumbai vs. ITO, Ward-19(3)(1), Mumbai

Accordingly, the same is dismissed

ITA 884/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Jul 2024AY 2018-19

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri. Rajesh ShahFor Respondent: Shri. Himanshu Sharma (CIT DR)
Section 10ASection 139Section 139(1)Section 142Section 143(1)Section 143(1)(a)Section 234FSection 80P(2)(d)

Assessment Year 2018-19, whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Intimation, dated 29/06/2019, issued under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The Assessee has raised following grounds of appeal: “1 ... after claiming deduction of INR 29,46,222/- under Section 80P(2)(d) of the Act. The return of income was processed under Section 143(1) of the Act on 29/06/2019 and deduction of INR 29,46,222/- claimed by the Appellant under Section

Kisanmitra Warehousing Private Limited, Latur vs. Asst. Director of Income Tax, CPC, Bengaluru

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

ITA 359/PUN/2024[2021-22]Status: DisposedITAT Pune12 Jul 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.358 & 359/Pun/2024 िनधा"रण वष" /Assessment Years : 2020-21 & 2021-22 Kisanmitra Warehousing Private Limited, Vs. Adit, Cpc, Plot No.B-113, 114, 115, 117, Bengaluru Additional Midc, Latur, Maharashtra 413 531 Pan : Aaeck0739A Appellant Respondent

For Appellant: Shri Subham RathiFor Respondent: Shri Ramnath P. Murkunde
Section 143Section 143(1)Section 44ASection 80I

apparent from any information in the return of income can be made. Explanation appended to sub-clause (ii) of clause (a) to section 143(1) explains the meaning of ‘incorrect claim’ apparent from any information in the return of income to mean that information which is required to be furnished ... Commissioner of Income Tax 373 ITR 661, the intimation u/s.143(1) is not to be considered as an assessment. The provisions of section 143(1) have to be considered on stand-alone basis. Therefore, in terms of sub-clause (ii) of clause (a) of Explanation appended to section 143(1

Kisanmitra Warehousing Private Limited, Latur vs. Asst. Director of Income Tax, CPC, Bengaluru

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

ITA 358/PUN/2024[2020-21]Status: DisposedITAT Pune12 Jul 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.358 & 359/Pun/2024 िनधा"रण वष" /Assessment Years : 2020-21 & 2021-22 Kisanmitra Warehousing Private Limited, Vs. Adit, Cpc, Plot No.B-113, 114, 115, 117, Bengaluru Additional Midc, Latur, Maharashtra 413 531 Pan : Aaeck0739A Appellant Respondent

For Appellant: Shri Subham RathiFor Respondent: Shri Ramnath P. Murkunde
Section 143Section 143(1)Section 44ASection 80I

apparent from any information in the return of income can be made. Explanation appended to sub-clause (ii) of clause (a) to section 143(1) explains the meaning of ‘incorrect claim’ apparent from any information in the return of income to mean that information which is required to be furnished ... Commissioner of Income Tax 373 ITR 661, the intimation u/s.143(1) is not to be considered as an assessment. The provisions of section 143(1) have to be considered on stand-alone basis. Therefore, in terms of sub-clause (ii) of clause (a) of Explanation appended to section 143(1

Samit Ray, Kolkata vs. DCIT, Cen. Cir. 3(4), Kolkata

In the result, all the appeals of the assessees are allowed

ITA 780/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

Income Tax Act, but no such notices were issued meaning thereby the assessments have attained finality, which were passed under section 143(1) vide which returns of the assessees have been accepted. 11. The ld. Pr. Commissioner pointing out error in the assessment order and observed that the assessment orders ... Kabul Chawala [2015] 61 taxmann.com 412 (Delhi). In this judgment, Hon’ble Delhi High Court has propounded that processment of the return under section 143(1) is to be construed as completion of the assessment. This judgment of the Hon’ble Delhi High Court has been upheld

Malika Roy, Kolkata vs. DCIT, Cen. Cir. 3(4), Kolkata

In the result, all the appeals of the assessees are allowed

ITA 779/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

Income Tax Act, but no such notices were issued meaning thereby the assessments have attained finality, which were passed under section 143(1) vide which returns of the assessees have been accepted. 11. The ld. Pr. Commissioner pointing out error in the assessment order and observed that the assessment orders ... Kabul Chawala [2015] 61 taxmann.com 412 (Delhi). In this judgment, Hon’ble Delhi High Court has propounded that processment of the return under section 143(1) is to be construed as completion of the assessment. This judgment of the Hon’ble Delhi High Court has been upheld

Arati Ray, Kolkata vs. DCIT, Cen. Cir. -3(4), Kolkata

In the result, all the appeals of the assessees are allowed

ITA 778/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

Income Tax Act, but no such notices were issued meaning thereby the assessments have attained finality, which were passed under section 143(1) vide which returns of the assessees have been accepted. 11. The ld. Pr. Commissioner pointing out error in the assessment order and observed that the assessment orders ... Kabul Chawala [2015] 61 taxmann.com 412 (Delhi). In this judgment, Hon’ble Delhi High Court has propounded that processment of the return under section 143(1) is to be construed as completion of the assessment. This judgment of the Hon’ble Delhi High Court has been upheld

Lodha Hospital and Research Center, Jaipur vs. Income Tax Officer, WD 6(2), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes as indicated hereinabove with no orders as to costs

ITA 86/JPR/2024[2021-22]Status: DisposedITAT Jaipur10 Jul 2024AY 2021-22

Bench: The Ao That There Is Mistake In The Schedule Of Pf & Esi In The Audit Report By Putting The Higher Figure Without Considering The Reply Of Assessee.

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 143(1)(a)Section 36(1)(va)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U

Da Toll Road Private Limited, Mumbai vs. DCIT-Circle 15(1)(2), Mumbai

Appeal is allowed

ITA 626/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Jul 2024AY 2017-18

Bench: Shri Satbeer Singh Godara (Jm) & Shri Girish Agrawal (Am)

Section 115JSection 119(2)(b)Section 143Section 143(1)Section 250Section 44ASection 80I

arises against the National Faceless Appeal Centre “NFAC”, Delhi’s Din and order No. ITBA/NFAC/S/250/2023-24/1058882923(1) dated 19.12.2023 in proceedings under section 143(1) of the Income Tax Act 1961 in short (the “Act”). Heard both the parties at length. Case file perused. 2. Coming to the assessee’s sole ... claim the impugned section 80IA deduction claim in its “revised” return. Learned CPC herein appears to have rejected the same in its section 143(1)(a)(ii) “processing” for the sole reason that the assessee’s foregoing original return was not accompanied by its audit report in form 10CCB filed

Kohler India Corporation Private Limited, Delhi vs. DCIT, Circle 13(1), New Delhi

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

ITA 435/DEL/2024[2021-22]Status: DisposedITAT Delhi10 Jul 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksa No.63/Del/2024 (Arising Out Of Ita No.435/Del/2024 Assessment Year 2021-22

For Respondent: Mr. Waseem Arshad, CIT (DR)
Section 143(1)Section 234BSection 234CSection 250

short) dated 06.12.2023 arising from the intimation dated 22.09.2022 passed by the Assessing Officer (AO) under 2 SA No.63/Del/ 2024 & ITA No.435/Del/2024 Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2021-22. 2. The grounds of appeal raised by the assessee read as under: “1 ... extent detrimental to the Appellant is speculative, dehors facts, bad in law & arbitrary and liable to be quashed and additions made under Section 143(1) deleted. 2. That First Appellate Authority has erred in upholding addition made order under Section 143(1) towards refund of Value Added Tax (VAT) & Goods