“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)

Telecrats India Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 605/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT

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

held vide order that disallowance u/s.36(1)(va) on the basis of Tax Audit Report in Form 3CD is a permissible adjustment under Section 143(1)(a)(iv) as well as under section 143(1)(a)(ii) of the Act. It is further held that the insertion of the words ... increase in income in section 143(1)(a)(iv) w.e.f. 01.04.2021 will have no impact on such disallowance. Similar decisions have been rendered by other Hon'ble Tribunals also as in the case of Ms.Nalina Dyave Gowda Vs Assistant Director of Income Tax in ITA No.685/Bang/2022, the Hon'ble ITAT

Telecrats India Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 574/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT

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

DCIT, Circle-6, Jaipur, Ncrb vs. Kandarp Tradelinks and Services Private Limited, Vki, Jaipur

In the result, the appeal of the revenue is allowed,

ITA 561/JPR/2023[2021-22]Status: DisposedITAT Jaipur18 Dec 2023AY 2021-22

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250(5)Section 36(1)(va)

intimation u/s 143(1) of Income Tax Act, on debatable and controversial issues, is beyond the scope of Section 143(1) of Income Tax Act. In this regard, we respectfully mention the order of Hon'ble Jurisdictional High Court in the case of ACIT vs. Haryana Telecom ... wherein under identical set of facts, as in the case of the assessee company, additions made w.r.t Section 36(1)(va) under Section 143(1) were deleted by Hon'ble ITAT, Mumbai Bench, holding such adjustment in the processing to be outside the scope of Section 143(1

DCIT Circle-6, Jaipur, Ncrb Jaipur vs. Kandarp Tradelinks and Services Private Limited, V K I Jaipur

In the result, the appeal of the revenue is allowed,

ITA 560/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250(5)Section 36(1)(va)

Rastogi Segma Furnitech Private Limited, Jaipur vs. ITO Ward 1(2), Jaipur

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

ITA 559/JPR/2023[2017-18]Status: DisposedITAT Jaipur18 Dec 2023AY 2017-18

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

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

Sm Workforce Private Limited, Bhiwadi vs. ITO, Ward, Bhiwadi

In the result, all the three appeals of the assessee in ITA No

ITA 426/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 1Section 139(1)Section 143Section 154Section 2Section 3Section 36(1)Section 36(1)(va)Section 43BSection 44A

disallowance made by the CPC Bengaluru while processing the return u/s 143(1) of the Act is beyond the scope of provisions of section 143(1(a) of the Act and,therefore, cannot be sustained. 10 SM Workforce Pvt. Ltd. vs. ITO 7. We have carefully perused the decision ... sucha situation, cannot be reason enough to disregard the binding views of the Hon'ble jurisdictional Court. To that extent, the provisions of section 143(1)(a)(iv) must be read down. What essentially follows is the adjustments under section 143(1)(a) in respect of” disallowance of expenditure indicated

Akriti Jewelcraftz (P) Ltd., Delhi vs. ACIT, Circle-1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 190/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Dec 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21 Akriti Jewelcraftz (P) Ltd., Vs Acit, B-7/107A, Flat No.002, Gf, Circle-1(1), Safdarjung Enclave Extension, New Delhi. New Delhi – 110 029. Pan: Aakca8307K (Appellant) (Respondent) Assessee By : Shri Ajay Singh, Ca Revenue By : Shri R.K. Meena, Sr. Dr Date Of Hearing : 07.12.2023 Date Of Pronouncement : 14.12.2023 Order Per Anubhav Sharma, Jm: This Is Appeal Preferred By The Assessee Against The Order Dated 08.12.2022 Of The National Faceless Appeal Centre (Nfac) (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘Ld. Faa’ For Short) Arising Out Of The Order Dated 23.12.2021 Passed U/S. 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Acit, Cpc, Bengaluru (Hereinafter Referred To As The Ld. Ao). 2. The Assessee Is Engaged In The Business Of Manufacturing Articles & Things Of Customized Nature From Precious & Semi-Precious Stones & Other Articles Under The Name & Style Of Akriti Jewelcraftz Private Limited. During The Year Under Consideration, The Appellant Has Filed The Return Of Income Declaring Total Income At Inr 74,28,280/-. The Said Return Of Income Filed By The Appellant Was Processed By The Asst. Director Of Income Tax, Centralized Processing Centre ("Ao") Under Section 143(1) Of The Act At An Income Of Inr 80,05,630/- By Disallowing Inr 5,77,345/- U/S 36(L)(Va) Of The Act On Account Of Delayed Payment Of Employees' Contribution To Pf & Esi. The Appellant Filed The Appeal To Hon'Ble Cit(A) Against The Order U/S 143(1) Of The Act.

For Appellant: Shri Ajay Singh, CAFor Respondent: Shri R.K. Meena, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)Section 37Section 43B

said return of income filed by the appellant was processed by the Asst. Director of Income Tax, Centralized Processing Centre ("AO") under section 143(1) of the Act at an income of INR 80,05,630/- by disallowing ... before us raising the following grounds:- “1. On the facts, in the circumstances of the case and in law, the impugned Order under section 143(1)/250 of the Act is bad in law. 2. That the Hon'ble CIT(Appeals) erred on facts and in law a) In disallowing

ACIT (E), Circle-2(1), New Delhi vs. Sports Authority of India, New Delhi

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

ITA 2454/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year 2015-16

For Appellant: Shri Harshit Jain, AdvocateFor Respondent: Shri T. James, CIT-DR

Section 11Section 12ASection 143(1)Section 154Section 2(15)

w.e.f. AY 2000-2001. For AY 2015- 16 the assessee filed its return on 28.09.2015 declaring nil income. The return was processed under section 143(1) of the Act and intimation was issued on 24.12.2016 wherein total income was computed at Rs. 4,68,08,90,890/- under the head ... that the said amount was applied to charitable purposes. Accordingly, the tax payable was worked out. 6. On receipt of intimation under section 143(1) of the Act the assessee moved an application for rectification dated 19.06.2017 under section 154 of the Act before the Ld. Assessing Officer

Sports Authority of India, New Delhi vs. JCIT (E), Circle-2(1), New Delhi

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

ITA 2227/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year 2015-16

For Appellant: Shri Harshit Jain, AdvocateFor Respondent: Shri T. James, CIT-DR

Section 11Section 12ASection 143(1)Section 154Section 2(15)

S M K R Vashi High School, Na vs. Arivs.Income Tax Officer, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR

Section 11Section 12ASection 143(1)

Centre, Delhi, [‘NFAC/Ld.CIT(A)’ for short] dated 05.06.2023, which in turn arises out of an assessment order/Intimation passed by the assessing officer under section 143(1) of the Income Tax Act, 1961 (in short ‘the Act’). 2. The grounds of appeal raised by assessee are as follows: “1 ... however, later on, assessee has filed Form No. 10B on 04.08.2022 (after filing return of income) but before the assessment/ intimation under section 143(1) was made by the Department. The intimation under section 143(1) of the Act, is dated 23.08.2022, hence Form No. 10B was available before

Ramkrishna Hari Sahakari Patpedhi Ltd, Kandivali West vs. ITO Ward 30(1)(4) (Old) ITO Ward 41(3)(3)(New), Kautilya Bhavan, Bandra Kurla Complex

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

ITA 3135/MUM/2023[2018-2019]Status: DisposedITAT Mumbai13 Dec 2023AY 2018-2019

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleramkrishna Hari Sahakari Patpedhi Ltd V. Ito – Ward – 30(1)(4) [Old] Shop No. 47, H Wing, Gokul Nagari No. 2 Ito – 41(3)(3) [New] Dattani Park, Kandivali (E) Kautilya Bhavan Mumbai - 400101 Bandra Kurla Complex Bandra (E), Mumbai - 400051 Pan: Aabar1678P (Appellant) (Respondent) Assessee Represented By : Shri Bhupendra Shah Department Represented By : Shri S.N. Kabra

Section 143(1)(a)Section 154Section 40Section 80P(2)(a)

relied on the orders of revenue authorities. 7. Considered the rival submissions and material placed on record, we observe that during proceedings under section 143(1) of the Act the Assessing Officer has allowed the claim made by the assessee under section

Mm Brothers, Lal Kothi Scheme, Jaipur vs. CPC, Bangalore, DCIT, Circle-6, Jaipur

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

ITA 653/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 653/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 M/s. M.M. Brothers E-666 Ekta Complex, Nakul Path, Lal Kothi Scheme, Jaipur 302 015 cuke Vs. The DCIT Circle-6 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARFM 8094 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Da

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anup Singh, Addl. CIT

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

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf

Mukkam Service Co-Op Bank Ltd, Kozhikode vs. The ITO Ward 2(3), Kozhikode

In the result, the appeal is dismissed and the stay petition rendered infructuous

ITA 437/COCH/2023[2021-22]Status: DisposedITAT Cochin11 Dec 2023AY 2021-22

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Johnson George, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 10ASection 139Section 139(1)Section 142Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

after 01.04.2021, since when, as elaborately explained in Kollad Service Cooperative Bank Ltd. (supra), sub-clause (v) to clause (a) of section 143(1), reading as under, stands amended (by Finance Act, 2021), to provide for adjustment on processing of a return of income by way of disallowance of deduction ... Kollad Service Co-op. Bank Ltd. Ltd. (supra), brought in harmony with s. 80-AC as amended by FA 2018 w.e.f. 01.04.2018. Further, section 143(1)(a) of the Act being procedural in nature, it would apply w.e.f. 01.04.2021, i.e., on processing of return on or after the said date

Mukkam Service Co-Op Bank Ltd, Kozhikode vs. The ITO Ward 2(3), Kozhikode

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

ITA 436/COCH/2023[2019-20]Status: DisposedITAT Cochin11 Dec 2023AY 2019-20

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Johnson George, 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, AM &Shri Manomohan Das, JM ITA No.436/Coch/2023

M/S Supreme Treon Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Cenralized Processing Centre., Bangalore

In the result, the appeal by the assessee is allowed

ITA 2219/MUM/2023[2015-16]Status: DisposedITAT Mumbai08 Dec 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ram Krishna Kedia

Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 234CSection 250Section 44ASection 80Section 80ASection 80I

learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], which in turn arose from the intimation issued under section 143(1) of the Act, for the assessment year 2015-16. 2. In its appeal, the assessee has raised the following grounds:– “1. The Commissioner ... return filed by the assessee was processed vide intimation dated 26/11/2016 M/s. Supreme Treon Pvt. Ltd. ITA no.2219/Mum./2023 issued under section 143(1) of the Act determining the total income at Rs. 23,47,42,110 after disallowance of the deduction of Rs. 1,35,62,893 claimed under

DCIT Central Circle-32, New Delhi vs. Rnb Leasing and Financial Services., New Delhi

Appeal of the revenue is dismissed

ITA 207/DEL/2023[2013-14]Status: DisposedITAT Delhi05 Dec 2023AY 2013-14

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2013-14 Dcit Vs. Rnb Leasing & Financial Central Circle Services, Rnb House 1, New Delhi Shivaji Enclave Main Road, Opp. Mother Diary Near Raja Garden New Delhi- 110027 Pan No.Aajfr5528H (Appellant) (Respondent) Cross Objection No.121/Del/2023 (In Ita No.207/Del/2023) Assessment Year: 2013-14 Rnb Leasing & Financial Vs. Dcit Services, Rnb House 1, Central Circle Shivaji Enclave Main Road, New Delhi Opp. Mother Diary Near Raja Garden New Delhi- 110027 Pan No.Aajfr5528H (Appellant) (Respondent)

Section 124Section 153ASection 153D

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

Late Shri Pawan Kumar L/H Smt. Nirmal Jain, Ghaziabad vs. JCIT, Range-2, Ghaziabad

In the result, appeal of the assessee is allowed

ITA 797/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Dec 2023AY 2014-15

Bench: Shri N. K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Deepanshu Agarwal, CAFor Respondent: Shri Vivek Vardhan, Sr.DR

Section 143(1)(a)Section 143(3)Section 269TSection 271ESection 274

brought to the notice by the Ld. CIT(A) that the return for A.Y. 2014-15 filed on 12.03.2015 was processed under section 143(1) of the Act and that in the order under section 143(1)(a) there was no finding by the then Ld. AO with regard