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“Section 142(2)”

Section References (mined)Section 142Section 142(2)179 judgments

VANEET AGGARWAL,NEW DELHI vs. ACIT, CIRCLE-14(2), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2607/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Mar 2026AY 2015-16
Section 10(38)Section 143(1)Section 143(2)Section 69ASection 69C

{ "clean_text": "ITA No. 2607/Del/2019\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH ‘F': NEW DELHI\nBEFORE SHRI S

SANOWAR ALI KHAN ,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

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

ITA 1503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-2023

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 250Section 271ASection 282

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

NANDINI DEVELOPMENT ASSOCIATION,DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(4), DELHI, DELHI

Appeal is allowed

ITA 2932/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2932/Del/2024 : Asstt. Year: 2017-18 Nandini Development Association Vs Income Tax Officer, A-03, Pradhan Enclave, Burari, Ward Exemption-2(4), Delhi-110084 New Delhi-110002 (Appellant) (Respondent) Pan No. Aacan5992P Assessee By : Sh. Suresh Kumar Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023–24/1060454280(1) Dated 02.02.2024, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR
Section 127Section 142(2)Section 143(2)Section 144

Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom.) to hold that such an inherent lack of jurisdiction in issuance of section 142(2) notice could not be subsequently validated in the department’s favour to quash the assessment dated 20.12.2019 in very terms. 6. All other remaining pleadings between the parties

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1197/KOL/2025[2020-2021]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-2021
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), KOLKATA

Appeals of the assessee are partly allowed and\nappeals of the revenue are dismissed

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
Section 132Section 132(1)Section 147Section 148

Sreeleathers [2022] 143\ntaxmann.com 435 (Calcutta)/[2022] 448 ITR 332 (Calcutta)[14-07-2022].\n16. We have also perused the provisions of Section 142(2) and 142(3)\nof the Act and find that Section 142(2) of the Act deals with the obtaining\nfull information in respect of income ... gathered by the Id. AO\nduring the course of enquiry were never confronted to the assessee\nthereby violating the mandate of provisions of Section 142(2) and 142(3)\nof the Act as the information gathered at the back of the assessee was\nused in framing the assessment against

RAINBOW VANIJYA PVT LTD.,NEW DELHI vs. ACIT, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1891/KOL/2025[2020-21]Status: DisposedITAT Kolkata31 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 44A

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR

UFLEX LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE- 2, NOIDA

In the result, grounds Nos

ITA 5157/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Dec 2025AY 2016-17

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year: 2016-17 M/S. Uflex Limited, Vs. Deputy Commissioner Of Income Tax, 305, 3Rd Floor, Pamposh Enclave, Central Circle-2, Greater Kailash-I, Noida New Delhi-1100 48 Uttar Pradesh Pan: Aaacf0109J (Appellant) (Respondent)

Section 115JSection 143(3)Section 14ASection 14A(2)

profit of Rs.2,25,92,70,948/- was filed on 30.11.2016. The case of the assessee was taken up for scrutiny. Notices under Sections 142(2) & 143(1) of the Act along with questionnaire were issued to the assessee. In response to the above notice, Shri Vipin Agarwal

RAMESHWAR FINVEST PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2107/KOL/2025[2008-2009]Status: DisposedITAT Kolkata23 Dec 2025AY 2008-2009

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Central Circle 3(3) Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern 111, Park Street, Kolkata- Metropolitan Bypass, Opposite Vs. 700016, West Bengal Ruby, Kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aabcr1053N Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 23.12.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 131(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 68

also vehemently referred to the provisions of Section 142(1) and 143(3) of the Act and emphasized that as per provisions of Section 142(2) the ld. AO is required to make all enquiries as it deems and consider necessary for the purpose of obtaining full information in respect ... being heard qua the same to the assessee but the same has not been granted to the assessee. Therefore, the mandate of Section 142(2) and 142(3) of the Act was not followed by the ld. Assessing Officer. The ld. AR in defense of his arguments relied

U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 260/LKW/2023[2003-14]Status: DisposedITAT Lucknow19 Dec 2025AY 2003-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri D. D. Chopra, AdvocateFor Respondent: Shri Neeraj Kumar, CIT(DR)
Section 142Section 142(2)(a)Section 153(2)(a)Section 271Section 80PSection 80P(2)

learned ClIT(Appeals) has failed to appreciate that the various objections raised by the Appellant with regard to the Auditor nominated under section 142(2)(a) has not being resolved both by the CIT as well as Assessing Officer. Without elaborating on the conduct of the auditor the Appellant submits ... learned CIT(Appeals) has failed to appreciate that the various objections raised by the Appellant with regard to the Auditor nominated under section 142(2)(a) has not being resolved both by the CIT as well as elaborating on the conduct of the auditor the Appellant submits that

CA (SINGAPORE) PTE LTD ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(1)(1), MUMBAI

In the result, the appeal of the assessee partly allowed

ITA 2078/MUM/2025[2022-23]Status: DisposedITAT Mumbai16 Dec 2025AY 2022-23

Bench: Ms Suchitra Kamble & Shri Girish Agrawalca(Singapore) Pte Ltd., The Assistant Vs. C/O Ca (India) Technologies Commissioner Of India Private Limited, Income Tax, S1 Wipro Sez, International Taxation, Doddathogur Village, Circle2 (1)(1), Begur Hobli, Mumbai. Electronic City, Bangalore-560100. [Pan :Aahcc8349Q] (Appellant) .. (Respondent) Appellant By : Shri Ajit Jain, With Shri, Siddesh Chaugule, Ars Respondent By: Shri Krishna Kumar, Sr. Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 16.12.2025 O R D E R Per Suchitra Kamble:

For Appellant: Shri Ajit Jain, with Shri, Siddesh Chaugule, ARsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 143(3)Section 195Section 270ASection 274

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI GIRISH AGRAWAL, ACCOUNTANT

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