“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)

Vijaykumar Vaidheeswaran Iyer, Mumbai vs. Asst. Director of Income Tax, Centralized Processing Center, Bengaluru

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

ITA 2545/MUM/2023[2019-20]Status: DisposedITAT Mumbai30 Oct 2023AY 2019-20

Bench: Justice C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 40

further submitted that the assessee had also filed an appeal before Ld CIT(A) against the intimation issued under Section 143(1) of the Act for AY 2019-20 on certain other issues. In the said appeal, the assessee raised an additional ground claiming deduction of amount that was disallowed ... return of income and for the reason that the said issue was not before the Ld AO during issuance of notice under Section 143(1)(a) of the Act for the year under consideration. On perusal of the materials available on record and on hearing the rival contentions, we deem

Agr Steel Strips Pvt Ltd, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result, the appeal of the assessee in ITA No

ITA 1090/DEL/2020[2007-08]Status: DisposedITAT Delhi27 Oct 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR

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

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

Sidharth Co-Operative Credit & Thrift Society Limited, Durg vs. Income Tax Officer-2(1), Bhilai

In the result, the appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 241/RPR/2022[2018-19]Status: DisposedITAT Raipur27 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 241/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Sidharth Co-Operative Credit & Thrift Society Limited 01, Nayapara, Titrudhi, Durg (C.G.)- 490 020 Pan : Aagas2471Q

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Aditya Birla Fashion and Retail Ltd., Mumbai vs. ADIT, CPC, Bengaluru

In the result, appeal of assessee stands dismissed

ITA 1643/MUM/2023[2020-21]Status: DisposedITAT Mumbai25 Oct 2023AY 2020-21

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1643/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2020-21) Aditya Birla Fashion & बिधम / Acit, Cpc, Retail Ltd. Piramal Agastya Bengaluru, Vs. Corporate Park, Building A, Karnataka-560500. 4Th & 5Th Floor, L.B.S. Road, Kurla-Mumbai-400070. स्थधयी लेखध सं/.जीआइआर सं/.Pan/Gir No. : Aaecp2371C (अपीलार्थी / Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Yogesh TharFor Respondent: Shri S.S. Alam, CIT-DR

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

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM

Padma Dhurway, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

highly debatable, therefore, the same clearly fell beyond the realm of a prima-facie adjustment under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman ... absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues cannot be adjusted by way of intimation under section 143(1)(a), would lead to arbitrary and unreasonable intimations being issued, leading to chaos. In fact, I find that the aforesaid issue in hand

Diwyesh Mahendra Dave, Mumbai vs. DCIT 26(1), Mumbai

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

ITA 204/MUM/2022[2018-19]Status: DisposedITAT Mumbai19 Oct 2023AY 2018-19

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

total income of Rs.78,11,180/-. The return was processed by CPC and 2 ITA 204/Mum/2022 Diwyesh Mahendra Dave a notice under section 143(1) proposing to make an addition on account of delay in remittance of employees’ contribution to ESI / PF under section 36(1 ... income, the same shall be allowed under section 43B of the I.T Act, 1961 (in short, ‘the Act’). The assessment was completed under section 143(1)(a) wherein the addition of Rs.24,75,805/- on account of delay in employee contribution towards ESI/PF was made. Aggrieved, assessee filed appeal before

Dy.Comm of Income Tax-17(1), Mumbai vs. M/S. Maharashtra State Security Corporation, Mumbai

The appeal of the revenue is allowed

ITA 1837/MUM/2022[2019-20]Status: DisposedITAT Mumbai19 Oct 2023AY 2019-20

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 139Section 142Section 143Section 143(1)Section 36(1)(va)

here. The facts are that the assessee filed its return of income for A.Y. 2018-19 on 11/10/2018. The return was processed under section 143(1) and vide intimation dated 08/02/2020, the CPC, Bangalore has disallowed the contribution to employees’ provident fund and ESI under section 36(1 ... assessee filed an appeal before the CIT(A). The assessee submitted before the CIT(A) that the disallowance cannot be made under section 143(1) when the issue in which there are two views possible. The assessee also submitted that the contributions were paid into the government accounts before

Dy.Comm of Income Tax-17(1), Mumbai vs. M/S. Maharashtra State Security Corporation, Mumbai

The appeal of the revenue is allowed

ITA 1836/MUM/2022[2018-19]Status: DisposedITAT Mumbai19 Oct 2023AY 2018-19

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 139Section 142Section 143Section 143(1)Section 36(1)(va)

H.R.Art and Craft, Jodhpur vs. DCIT, CPC, Bangaluru /ITO, Ward-3(2), Banguluru/ Jodhpur

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

ITA 62/JODH/2022[2018-2019]Status: DisposedITAT Jodhpur18 Oct 2023AY 2018-2019

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Mahaveer Loonker, AdvFor Respondent: Sh. S. M. Joshi, JCIT-DR

Section 143(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

against the assessee without issuing any prior intimation/show cause notice and without following the mandatory procedure given in Proviso 1 to section 143(1)thus the adjustment of Rs.31,81,554/- made in the intimation is bad in law and deserves to be deleted in full. 2. That with ... response/the response given is not acceptable, the adjustment(s) as mentioned below are being made to the total income as per provisions of section 143(1)(a)", and has not even struck off the portion inapplicable, without appreciating the fact that intimation u/s.143(1) is an appealable order thus failure

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

Vishwakarma Educational Trust, Trivandrum vs. DCIT, Exemption Circle, Trivandrum

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

ITA 901/COCH/2022[2018-19]Status: HeardITAT Cochin11 Oct 2023AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Dasvishwakarma Dy. Cit (Exemptions) Educational Trust Aayakar Bhavan 14, Ulloor Lane Peroorkada Road, Kowdiar Vs. Dpi Junction, Jagathy Thiruvananthapuram 695003 Trivandurm 695014 [Pan:Aaatv1824D] (Appellant) (Respondent) Assessee By: Smt. Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 12.09.2023 Date Of Pronouncement:11.10.2023 O R D E R Per Sanjay Arora, Am This Is An Appeal By The Assessee Agitating The Dismissal Of It’S Appeal Contesting The Processing Of It’S Return Of Income Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) Dated 30.10.2019 For Assessment Year (Ay) 2018-19,By The Commissioner Of Income Tax (Appeals), Income Tax Department (Nfac, Delhi) [Cit(A)] Vide Order Dated 25.7.2022. 2. The Brief Facts Of The Case Are That The Assessee, A Charitable Trust Registered U/S. 12Aa Of The Act, Filed It’S Return Of Income For The Relevant Year On 28.8.2018 Declaring Nil Income, I.E., Claiming Exemption U/S. 11 On The Entirety Of It’S Income. The Same Was Processed U/S.143(1)(A) Of The Act, Denying It The Benefit Of Section 11 Of The Act, I.E., At An Income Of Rs. 13,34,692. The Denial Of Exemption Was For The Reason Of Non-Audit Of It’S Accounts And, Consequently, Non-Filing Of The Audit Report, Required To Be Filed In The Prescribed Form (Form 10B), Along With The Return Of

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 11Section 11(1)(a)Section 11(1)(d)Section 12Section 12(1)Section 12ASection 12A(1)(b)Section 139Section 143(1)Section 143(1)(a)

Appeal by the Assessee agitating the dismissal of it’s appeal contesting the processing of it’s return of income under section 143(1) of the Income Tax Act, 1961 (hereinafter ‘the Act’) dated 30.10.2019 for Assessment Year (AY) 2018-19,by the Commissioner of Income Tax (Appeals), Income ... ITANo. 901/Coch/2022 (AY: 2018-19) Vishwakarma Educational Trust vs. Dy. CIT income, so that the said adjustment fell within the purview of section 143(1)(a) of the Act. The same being confirmed in first appeal, the assessee is in second appeal. 3. We have heard the parties, and perused

Chalakudy Multipurpose Co-Op Society Ltd No. R 1213, Chalakudy vs. ITO Ward 2(1), Thrissur

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

ITA 1007/COCH/2022[2019-20]Status: HeardITAT Cochin11 Oct 2023AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Amaljith, P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

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

M/S Edocs Solutions Ltd, Mumbai vs. DCIT (CPC) `, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 146/MUM/2022[2018-19]Status: DisposedITAT Mumbai10 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 M/S Edocs Solutions Ltd., Dcit, (Cpc), Transmission House, 1St Floor, Bangalore Post Bag No. 2, Vs. Plot. No. 6/19, Compound No. Electronic City, Post Office, 82, Marol Co-Op. Indl. Estate, Bangalore-560100. Near Marol Bhavan, M.V. Road, Andheri (East), Mumbai-400059. Pan No. Aaece 3948 A Appellant Respondent

For Appellant: NoneFor Respondent: Mr. P.D. Chogule, CIT-DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)

nature of incorrect claim, same is liable for adjustment incorrect claim, same is liable for adjustment under the provision under the provision of section 143(1)(a)(ii) of the Act )(ii) of the Act . Thus, the Ld. CIT(A) is justified in the Ld. CIT(A) is justified

M/S Anchalumoodu Service Co-Op Bank Limited, Kollam vs. ITO Ward -1 & Tps, Kollam

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

ITA 944/COCH/2022[2019-20]Status: HeardITAT Cochin10 Oct 2023AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Santosh P. Abraham, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

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

Rakesh Janghu, New Delhi vs. DCIT, Circle-28(1), New Delhi

ITA 379/DEL/2023[2020-21]Status: DisposedITAT Delhi09 Oct 2023AY 2020-21

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

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

processing of return u/s 143(1) even though this does not fall within the ambit of prima facie adjustment as per provisions of Section 143(1)(a) of the Income Tax Act. Therefore, such disallowance is beyond the scope of Section 143(1) and the Ld. AO should not have ... resorted to provisions of section 143(1). 6. The Ld. AO erred both in law and on facts by not appreciating the fact that disallowance pertaining to late deposit of employee's contribution towards PF/ESI before the due date of filing the ITR u/s 139(1) constitutes debatable issue

DCIT, Circle-28(1), New Delhi vs. Rakesh Janghu, Gurgaon

ITA 2675/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Oct 2023AY 2018-19

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

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

DCIT, Circle-28(1), New Delhi vs. Rakesh Janghu, Gurgaon

ITA 2644/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Oct 2023AY 2019-20

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

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

Mavelikara Aided School Employees Co-Op Society Ltd, Mavelikara vs. ITO Ward 1, Thiruvalla

In the result, the assessee’s appeal is allowed

ITA 974/COCH/2022[2019-20]Status: DisposedITAT Cochin09 Oct 2023AY 2019-20

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

For Appellant: Sri.Rajukutty Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR

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

however, is the case with s. 143(1)(a) under which the impugned processing of the assessee’s return has been carried out. Section 143(1)(a)(ii), applied in the instant case, reads as under: Assessment. 143. (1) Where a return has been made under section

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18

Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

action in not rectifying the mistake as adjustments were made beyond the A.O. jurisdiction/ powers provided under clause (i) to (vi) of section 143(1)(a). 3. Ld. CIT(A) erred in law in arbitrarily confirming the fact that disallowance of expenditure were made without providing the opportunity for removing ... Including all the revenue and capital expenditures, amount accumulated or set apart upto 15% and treating them eligible adjustments under section 143(1)(a) whereas these adjustments were beyond the A.O’s jurisdiction or powers provided under clauses (i) to (vi) of section 143(1)(a). On perusal