“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)

Concerto Software and Systems Pvt Ltd, Mumbai vs. Dy Commissioner of Income Tax, Circle 15(1)(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1854/MUM/2022[2018-2019]Status: DisposedITAT Mumbai24 Jan 2024AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Concerto Software & Systems Pvt. Ltd., Dy. Cit, Circle 15(1)(2), Unit No. 311/312 313, Building 2, Sector Room No. 483, 4Th Floor, 1, Millenium Business Park, Mahape, Vs. Aayakar Bhavan, M.K. Road, Navi Mumbai-400 710. Mumbai-400020. Pan No. Aadcc 4006 C Appellant Respondent

For Appellant: Mr. Dyaneshwar Patil (Employee on behalf of company)For Respondent: Mr. H.M. Bhatt, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

liable to be disallowed or adjus therefore, same is liable to be disallowed or adjusted invoking the ted invoking the provisions of section 143(1)(a)(ii) of the Act. The grounds of the provisions of section 143(1)(a)(ii) of the Act. The grounds of the provisions ... section 143(1)(a)(ii) of the Act. The grounds of the appeal of the assessee are accordingly dismissed. appeal of the assessee are accordingly dismissed. 4. In the result, the appeal of the assessee is dismissed. In the result, the appeal of the assessee is dismissed. In the result

Pawan Kumar, Fatehabad vs. Prcit, Rohtak

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Jan 2024AY 2018-19

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2018-19 Pawan Kumar Vs. Prcit, Near Aggarsain Chowk, Rohtak Prince Plywood Home, Fuwara Chowk, Fatehabad, Haryana 125050 (Appellant) (Respondent)

For Appellant: Shri Surajbhan Nain, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 203Section 263Section 28

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 2 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

Shree Stones Crusher, Jaipur vs. DCIT, Bangalore

In the result, both the appeals of the assessee are partly allowed for statistical purposes as indicated hereinabove

ITA 750/JPR/2023[2018-2019]Status: DisposedITAT Jaipur19 Jan 2024AY 2018-2019

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Gupta, CAFor Respondent: Shri A.S. Nehra, Addl CIT-DR

Section 139Section 143Section 143(1)Section 36Section 36(1)(va)Section 43B

facts and circumstances of the case, the AO is wrong, unjust and erred the law and in making adjustment to income section 143(1(iv) on wrong facts as disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return ... facts and circumstances of the case, the AO is wrong, unjust and erred the law and in making adjustment to income section 143(1(iv) on wrong facts as disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return

M/S. the Kothari Wheels, Pune vs. DCIT, CPC, Bangalore, Banglore

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

ITA 1420/PUN/2023[2018-19]Status: DisposedITAT Pune18 Jan 2024AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Respondent: Shri Ajay Kumar Kesari

Section 139(1)Section 143(1)Section 2Section 2(24)Section 2(24)(x)Section 36(1)(va)Section 43B

stressed that the action of the AO in making the extant disallowance does not fall in any of the clauses of section 143(1). 7. We fully agree with the proposition bolstered by the ld. AR that adjustment to the total income or loss can be made only ... rival parties are consensus 5 ad idem that the case can be considered as falling either under clause (ii) or (iv) of section 143(1). For ready reference, we are extracting the relevant provision as under: ‘143. (1) Where a return has been made under section 139, or in response

The Aymanam vs. Cb Ltd, Kottayamvs.the ITO, Kottayam

In the result, the assessee’s appeal is allowed and SA dismissed

ITA 308/COCH/2023[2019-20]Status: DisposedITAT Cochin18 Jan 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Sri. Amaljith P.J.CAFor Respondent: Smt. J M Jamuna Devi, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial

The Ideal Homes Co-Operative Building Society Limited, Bangalore vs. The Deputy Commissioner of Income-Tax, Circle3(1)(1), Bangalore

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

ITA 921/BANG/2023[2020-21]Status: DisposedITAT Bangalore17 Jan 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajeev Nulvi, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 80P(2)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD

Charanjeet Kaur, Yamuna Nagar vs. DCIT, Circle, Yamuna Nagar

In the result, the addition so made and adjustment so done by the CPC is hereby directed to be deleted

ITA 681/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh15 Jan 2024AY 2017-18

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

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

apepal : 1. That the Ld. Commissioner of Income Tax- (Appeals) has wrongly upheld the addition of Rs. 4377584 made by DCIT CPC under section 143(1) of Income Tax Act simply on the basis of interest income reflected in 26AS. 2. That the Ld. Commissioner of Income Tax- (Appeals ... case are that the assessee filed her return of income declaring total income of Rs. 1,25,97,677/- which was processed under section 143(1)(a)(vi) by CPC Bangaluru and an adjustment of Rs. 43,77,584/- was made to the returned income basis review of interest income

Sri Ramalingeswara Swamy Temple, Hyderabad vs. Assistant Director of Income Tax, Exemption Ward-1(4), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 492/HYD/2023[2020-2021]Status: DisposedITAT Hyderabad12 Jan 2024AY 2020-2021

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita Nos.491 & 492/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21) Sri Ramalingeswara Swamy Vs. Asstt. Director Of Income Temple, Keesara Gutta Tax, Hyderabad Exemption Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Srikanth, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/01/2024 घोषणा की तारीख/Pronouncement: 12/01/2024

For Appellant: Shri S. Srikanth, CAFor Respondent: : Smt. Sheetal Sarin, DR

Section 10Section 10(23)Section 143(1)Section 143(1)(a)

other grounds that may arise during the course of appeal, appellant requests an order deleting the additions made in the Intimation under section 143(1) and sustained by the learned CIT(A).” 4. Facts of the case, in brief, are that the assessee is a Trust and had filed

Sri Ramalingeswara Swamy Temple, Hyderabad vs. Assistant Director of Income Tax, Exemption Ward-1(4), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 491/HYD/2023[2019-2020]Status: DisposedITAT Hyderabad12 Jan 2024AY 2019-2020

For Appellant: Shri S. Srikanth, CAFor Respondent: : Smt. Sheetal Sarin, DR

Section 10Section 10(23)Section 143(1)Section 143(1)(a)

Reliance Smsl Ltd, Mumbai vs. DCIT CPC, Bangalore

ITA 1726/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Jan 2024AY 2017-18

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2017-18

For Appellant: Shri Nimesh Vora, A.RFor Respondent: Smt Mahita Nair, Sr. A.R

Section 115JSection 143(1)Section 143(1)(a)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

learned Commissioner of Income-tax - (National Faceless Appeal Centre) (hereinafter referred to as CIT(A)}; 2 M/s. Reliance SMSL Limited Intimation under section 143(1) beyond jurisdiction 1. Erred in upholding action of AO by confirming that adjustment made by the learned Deputy Commissioner of Income ... within the purview of section 143(1)(a) of the Income-tax Act, 1961 (the Act). 2. Failed to appreciate that the issue is debatable in view of contrary views of different High courts and hence no adjustment under section 143(1)(a) is warranted. Order u/s 143(3) supersedes

Ansal Housing Ltd., New Delhi vs. ACIT Circle 1(1), New Delhi

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

ITA 438/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Jan 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaansal Housing Ltd, Vs. Acit, 606, 6Th Floor, Indra Circle-1(1), Prakash, 21, Barakhamba New Delhi Road, New Delhi (Appellant) (Respondent) Pan: Aaaca0377R Assessee By : Shri Gaurav Jain, Adv Shri Sudarshan Roy, Adv Revenue By: Shri Kanv Bali, Sr Dr Date Of Hearing 31/10/2023 Date Of Pronouncement 10/01/2024

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Kanv Bali, Sr DR

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

fact indicated by the Tax Ansal Housing Ltd Auditor in the tax audit report which is a pre-requisite to invoke section 143(1)(a)(iv) of the Act.” 3. We find that the original grounds and additional ground raised by the assessee is only challenging the disallowance made ... this issue has been decided in favour of the assessee. We find that the said decision was rendered by applying the provisions of Section 143(1)(iv) of the Act. Pursuant to the aforesaid decision of the Hon‟ble Supreme Court, the claim of deduction towards employee‟s contribution

Kathleen Confectioners, Kolkata vs. DCIT, Cir-32, Kolkata.

In the result, appeal of the assessee is dismissed

ITA 1187/KOL/2023[2019-20]Status: DisposedITAT Kolkata09 Jan 2024AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri N. S. Saini, Advocate & Shri SonuFor Respondent: Shri Loviesh Shelley, JCIT, DR

Section 143(1)Section 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B

ACIT’ in ITA No.2376/Mum/2022 order dated 07.12.2022, wherein, the Coordinate Bench of the Tribunal has held that as per the provisions of section 143(1)(a)(iv) of the Act, the Assessing Officer while processing the return u/s 143(1) of the Act could have made the disallowance of expenditure ... merely recording of facts and a mere statement made by the tax auditor in his tax audit. That the provisions of section 143(1)(a)(iv) of the Act would come into operation when the tax auditor had suggested for a disallowance of expenses or increase in income

ACIT, Circle 16(1), Delhi vs. Mdpl Ltd., Delhi

In the result, all the appeals filed by the revenue are dismissed

ITA 2045/DEL/2021[2007-08]Status: DisposedITAT Delhi08 Jan 2024AY 2007-08

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.

Section 132Section 132ASection 143(1)(a)Section 153ASection 153C

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 re- assess the total income taking notice of undisclosed income even found during the search

ACIT, Circle 16(1), Delhi vs. Mpdl Ltd., Delhi

In the result, all the appeals filed by the revenue are dismissed

ITA 2044/DEL/2021[2006-07]Status: DisposedITAT Delhi08 Jan 2024AY 2006-07

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.

Section 132Section 132ASection 143(1)(a)Section 153ASection 153C

Brahma Investments I Limited, Cyprus vs. DCIT Circle Int Tax 1(1)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 697/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Dec 2023AY 2020-21

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(1)Section 143(1)(a)Section 250Section 251

capital loss of INR 2,55,84,80,960 despite noting the apparent error in the Intimation passed by the Ld. AO under section 143(1) of the Act.” 3. The assessee is a tax resident in Cyprus filed return of income on 15.02.2021 and declaring total income of Rs.1 ... Rs.255,84,80,890/- (surprisingly double than the LTCL). 5. Notwithstanding, the CPC has also erred in not following the provisions of Section 143(1)(a) of the Income Tax Act, 1961 as no intimation has been issued to the assessee for such adjustment either in writing or in electronic

ITO-26-(2)(1), Mumbai vs. M/S. Sharada Enterprises, Mumbai

In the result, the appeal filed by the revenue stand dismissed and cross objection filed by the assessee is allowed

ITA 1417/MUM/2023[2019-20]Status: DisposedITAT Mumbai21 Dec 2023AY 2019-20

Bench: Shri Aby T Varkey&F Shri Amarjit Singhito-26(2)(1), Vs. M/S Sharada Enterprises, Room No. 127, 1 St Floor, 84-A, Mittal Court, 224, G-Block, Kautilya Bhavan, Nariman Point, Bandra Kurla Complex, Mumbai – 400021 Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aamts9429H Appellant .. Respondent

For Appellant: Nimesh VoraFor Respondent: Ashok Kumar Ambastha

Section 10Section 143(1)Section 143(1)(a)Section 2(23)Section 5

fact that assessee has made misleading claim in this regard in the return which falls within the purview of adjustment as envisaged in section 143(1)(a) of the Act. 4. The appellant craves leave to amend or alter or add a new ground which may be necessary.” 2. Fact ... value is more than the SUM of row no. 1+2+3+4+5+6 in Exempt Income Schedule 7.3. Section 143 (1) (a) of the Act reads thus :- 143 (1) Where a return has been made undersection 139, or in response to a notice under of section 142, such

Sterling Co Op Hsg Soc Ltd, Mumbai vs. CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 2279/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Dec 2023AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalsterling Co. Operative Housing Society Limited, 38, Sterling Co. Operative Housing Society Ltd. Peddar Road, Cumballa Hill So, Mumbai- 400026, Pan: Aaajs1912M ...... Appellant Vs. Cpc Bemgaluru, Karnatak-560100 ..... Respondent

For Appellant: Shri Vishwas V. Mehendale, Ld. ARFor Respondent: Shri Rameshwar Meena, Ld. DR

Section 143(1)Section 143(1)(a)Section 154Section 234Section 250Section 80PSection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN

M/S Chokshi Vachhraj Makanji & Co., Junagadh vs. The Asst. Commissioner of Income Tax- Circle - 1 (1), Rajkot - Gujarat

In the result, the appeal of the assessee is dismissed

ITA 65/RJT/2023[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Jani, A.RFor Respondent: Shri Ashish Kumar Pandey, Sr. DR

Section 139Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

number 1787/Mumbai/2021 which have taken the view that disallowance for late deposit of EPF/ESIC cannot be made by way of intimation under Section 143(1)(a) of the Act. 5. However, we observe that the position on this issue has now been unambiguously clarified by the Hon'ble Supreme Court ... section 36(1)(va). The Assessing Officer made disallowance of employees' contribution to ESI and PF while electronically processing return of income under section 143(1)(a) of the Act. The ITAT held that disallowance under section 143(1)(a) was valid in view of Supreme Court's decision

M/S. Jaika Automobiles Pvt. Ltd., Nagpur vs. Deputy Commiissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee in ITA

ITA 267/NAG/2022[2018-2019]Status: DisposedITAT Nagpur19 Dec 2023AY 2018-2019

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.193/Nag/2022 िनधा"रण वष" / Assessment Year : 2017-18 M/S. Jaika Automobiles & Vs. Acit, Circle-2, Nagpur. Finance Pvt. Ltd., Jaika Building, Commercial Road, Civil Lines, Nagpur- 440001. Pan : Aaacj3178K Appellant Respondent आयकर अपील सं. / Ita No.267/Nag/2022 िनधा"रण वष" / Assessment Year : 2018-19 M/S. Jaika Automobiles Pvt. Vs. Dcit, Cpc, Bangalore. Ltd., Jaika Building, Commercial Road, Civil Lines, Nagpur- 440001. Pan : Aaacj4462A Appellant Respondent Assessee By : Shri K. P. Dewani Revenue By : Shri Vijay Kumar Subrahmanyan Date Of Hearing : 18.12.2023 Date Of Pronouncement : 19.12.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’) Dated 15.03.2022 & 23.12.2021 For The Assessment Years 2017-18 & 2018-19 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.267/Nag/2022 For The Assessment Year 2018-19 Are Stated Herein.

For Appellant: Shri K. P. DewaniFor Respondent: Shri Vijay Kumar Subrahmanyan

Section 139(1)Section 143(1)Section 2Section 2(24)Section 36(1)(va)Section 43B

stressed that the action of the AO in making the extant disallowance does not fall in any of the clauses of section 143(1). 7. We fully agree with the proposition bolstered by the ld. AR that adjustment to the total income or loss can be made only ... clauses. The rival parties are consensus ad idem that the case can be considered as falling either under clause (ii) or (iv) of section 143(1). For ready reference, we are extracting the relevant provision as under: ‘143. (1) Where a return has been made under section

M/S. Jaika Automobiles and Finance Pvt. Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Circle-2, Nagpur

In the result, the appeal filed by the assessee in ITA

ITA 193/NAG/2022[2017-18]Status: DisposedITAT Nagpur19 Dec 2023AY 2017-18

For Appellant: Shri K. P. DewaniFor Respondent: Shri Vijay Kumar Subrahmanyan

Section 139(1)Section 143(1)Section 2Section 2(24)Section 36(1)(va)Section 43B

stressed that the action of the AO in making the extant disallowance does not fall in any of the clauses of section 143(1). 7. We fully agree with the proposition bolstered by the ld. AR that adjustment to the total income or loss can be made only ... clauses. The rival parties are consensus ad idem that the case can be considered as falling either under clause (ii) or (iv) of section 143(1). For ready reference, we are extracting the relevant provision as under: ‘143. (1) Where a return has been made under section