Section 140 of the Income Tax Act

Income-tax Act, 2025: s.265

Section 140 of the Income-tax Act, 1961 corresponds to section 265 (Return by whom to be verified) of the Income-tax Act, 2025.

Read section 265 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 140 is CIT v. Intel Technology India (P.) Ltd. (380 ITR 272), cited in 45 of the 100 judgments on BharatTax that turn on this section.

Leading authorities on Section 140

CIT v. Intel Technology India (P.) Ltd.
380 ITR 272 · 2016 · High Court
45
citing judgments

When an amalgamating company ceases to exist due to a scheme of arrangement or merger, any subsequent assessment or action under the Income-tax Act initiated against that non-existent entity is void ab initio, as it is not a 'person' under Section 2(31).

Sky Light Hospitality v. ACIT
259 Taxmann 390 · Supreme Court
9
citing judgments
CIT v. Ruby Traders and Exporters Ltd.
134 Taxmann 29 · High Court
7
citing judgments
Ashraf Aziz Kasmani v. ITO
92 Taxmann.com 293 · 2018 · ITAT
7
citing judgments

Judgments on Section 140

Harshil Haren Choksey, Mumbai vs. DCIT Cen Cir 45, Mumbai

Appeals are dismissed

ITA 2019/MUM/2012[2008-09]Status: DisposedITAT Mumbai21 Feb 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: NoneFor Respondent: Ms Samruddhi Hande , Sr DR
Section 140Section 361

Jyoti Structures Ltd., Mumbai vs. Nafac (National Vaceless Assessment Centre), Mumbai

Appeals are dismissed as not maintainable

ITA 1239/MUM/2021[2016-17]Status: DisposedITAT Mumbai16 Feb 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

Jyoti Structures Ltd, Mumbai vs. DCIT Cen Cir 7(2), Mumbai

Appeals are dismissed as not maintainable

ITA 7019/MUM/2017[2013-14]Status: DisposedITAT Mumbai16 Feb 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

Jyoti Structures Ltd, Mumbai vs. JCIT Cen Cir 7(2), Mumbai

Appeals are dismissed as not maintainable

ITA 4721/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Feb 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

Jyoti Structures Ltd, Mumbai vs. JCIT Cen Cir 7(2), Mumbai

Appeals are dismissed as not maintainable

ITA 4720/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Feb 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

Jyoti Structures Ltd., Mumbai vs. DCIT Cent. Cir. 7(2), Mumbai

Appeals are dismissed as not maintainable

ITA 2135/MUM/2016[2012-13]Status: DisposedITAT Mumbai16 Feb 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

Jyoti Structures Ltd, Mumbai vs. DCIT Cen Cir 7(2), Mumbai

Appeals are dismissed as not maintainable

ITA 1468/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Feb 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

Jyoti Structures Ltd, Mumbai vs. DCIT Cen Cir 7(2), Mumbai

Appeals are dismissed as not maintainable

ITA 1467/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Feb 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Utkarsh Sharma CA/ Ms. ShaliniFor Respondent: Ms. Samruddhi Hande, Sr.AR
Section 140

The Deputy Commissioner of Income Tax, Circle 1(1), Bhilai vs. M/S Shree Arihant Trade Links India Private Limited, Bhilai

ITA 61/RPR/2018[2009-10]Status: DisposedITAT Raipur05 Jan 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2018 "नधा"रण वष" / Assessment Year : 2009-10 M/S. Shree Arihant Tradelinks India Private Limited 88A, Light Industrial Area, Bhilai (C.G.) Pan : Aadcs5056Q .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1),Bhilai (C.G) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 61/Rpr/2018 "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 140

M/S Shree Arihant Trade Links India Private Limited, Bhilai vs. The Deputy Commissioner of Income Tax, Circle 1(1), Bhilai

ITA 57/RPR/2018[2009-10]Status: DisposedITAT Raipur05 Jan 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2018 "नधा"रण वष" / Assessment Year : 2009-10 M/S. Shree Arihant Tradelinks India Private Limited 88A, Light Industrial Area, Bhilai (C.G.) Pan : Aadcs5056Q .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1),Bhilai (C.G) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 61/Rpr/2018 "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 140

Shri Shri Sudhir Kumar Agrawal, Durg, Durg(Cg) vs. The Income Tax Officer, Ward-2(2), Bhilai, Bhilai(Cg)

ITA 158/BIL/2017[2012-13]Status: DisposedITAT Raipur05 Jan 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.158/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 Sudhir Kumar Agrawal, Prop. Of M/S. R.C. Agrawal & Co. H No.28, Malviya Nagar, Durg (C.G.) Pan : Acgpa8265P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Laxmi Sharma, CAFor Respondent: Shri G. N. Singh, Sr. DR
Section 140

Shri Shri (Dr.) Hari Singh Chandel, Champa (Cg) vs. The Income Tax Officer, Ward-2(2), Bilaspur(Cg)

ITA 287/BIL/2016[2011-12]Status: DisposedITAT Raipur05 Jan 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 287/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri G.N Singh, Sr. DR
Section 140

Glowshine Builders & Developers Pvt Ltd., Mumbai vs. ITO 12(2)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 1332/MUM/2020[2011-12]Status: DisposedITAT Mumbai20 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Ito Glowshine Builders & Developers Ward 12(2)(3) Pvt. Ltd. Aaykar Bhavan, Cts 40-44, M.K. Road, Sahara India Point S V Road, Vs. Goregaon West, Churchgate, Mumbai-400 104 Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaacg3422F Assessee By : None Revenue By : Shri Prabhat Kumar Gupta, Dr Date Of Hearing: 07.09.2022 Date Of Pronouncement : 20.09.2022

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta, DR
Section 144Section 147Section 148Section 68

Hania Trade Invest Pvt Ltd, Mumbai vs. ITO 12(2)(3), Mumbai

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

ITA 2601/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Jun 2022AY 2008-09

Bench: Learned Cit(A) On 07-04-2016. Admittedly, The Same Is In Contravention Of Sec. 140 Of The Act. However, On Noticing The Said Defect, The Assessee Has Filed Another Set Of Appeal Papers On 29-04-2016 Itself, Duly Signed Digitally By The Director Shri Lalit Nandlal Gupta. He Submitted That The Defect Pointed Out By Learned Cit(A) Has Since Been Rectified. However, The Learned Cit(A) Has Proceeded To Dispose Of The Appeal Without Taking

Section 140

Core Edcuation and Technologies Ltd, Hyderabad vs. DCIT Cen Cir 7(1), Mumbai

Appeal is dismissed

ITA 6352/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Jun 2022AY 2013-14
For Appellant: NoneFor Respondent: Shri Michael Jerald
Section 140Section 143(3)Section 144C(13)Section 144C(5)

M/S.Growrite Substrates(India)Private Limited, Chennai vs. ACIT, Corporate Circle 2(1), Chennai

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

ITA 210/CHNY/2022[2016-2017]Status: DisposedITAT Chennai23 May 2022AY 2016-2017

Bench: Shri Mahavir Singh, Hon’Ble & Shri Girish Agrawal, Hon’Bleआयकर अपील सं./Ita No.210/Chny/2022 िनधा"रण वष" /Assessment Year: 2016-17 M/S.Growrite Substrates – V. The Asst. Commissioner- (India) P. Ltd., Of Income Tax, Door No.331, 2Nd Floor, 24Th Street, Corporate Circle-2(1), ‘N’ Block, Anna Nagar East, Chennai. Chennai-600 102. [Pan: Aadcg 1772 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.M.Karunakaran, AdvFor Respondent: Mr.Chinthapalli Mehar Chand
Section 143(3)Section 253(2)Section 271(1)(c)Section 5

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India)

Appeals are disposed of accordingly, along with

ITA/142/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 173

Cynasure Infrasucture & Builders P. Ltd., Mumbai vs. ITO - 12(1)(4), Mumbai

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 40/MUM/2021[2011-12]Status: DisposedITAT Mumbai12 Oct 2021AY 2011-12

Bench: The Hearing.

Section 140

Deesan Cotex Pvt Ltd., Mumbai vs. ITO12(2)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 4192/MUM/2019[2014-15]Status: DisposedITAT Mumbai14 Jul 2021AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 4192/Mum/2019 (ननधाायण वर्ा / Assessment Year 2014-15) M/S Deesan Cotex Private Limited The Income Tax Officer 4-A, Vikas Centre 104, S.V. Ward 12(2)(1) Road, Santacruz (West), फनाभ/ Aayakra Bhavan, Maharshi Mumbai-400 054 Karve Road, Churchgate, Vs. Mumbai-400020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaccd5376P अऩीराथी की ओय े/ Appellant By : None प्रत्मथी की ओय े/ Respondent By : Shri Bharat Andhle, Dr ुनवाई की तायीख / Date Of Hearing: 14.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 14.07.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: This Appeal Of The Assessee Is Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-20, Mumbai [In Short Cit(A)], In Appeal No. Cit(A)-20/It-10663/2016-17 Vide Dated 22.03.2019. The Assessment Was Framed By The Income Tax Officer, Kudal (In Short Ito/ Ao) For The A.Y. 2014-15 Vide Order Dated M/S Deesan Cotex Private Limited; Ay 14-15 26.12.2016 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: NoneFor Respondent: Shri Bharat Andhle, DR
Section 140Section 143(3)

M/S Coupondunia Media Pvt. Ltd., Mumbai vs. ITO 12(1)(4), Mumbai

The appeal is dismissed by the learned CIT(A) with above discrepancies, which are rectifiable in nature

ITA 3318/MUM/2019[2013-14]Status: DisposedITAT Mumbai13 Jul 2021AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 3318/Mum/2019 (ननधाायण वर्ा / Assessment Year 2013-14) M/S Coupondunia Media Pvt. Ltd. Income Tax Officer 428, 4 Th Floor, Laxmi Mall, Laxmi Ward 12(1)(4), Room No. Industrial Estate, Link Road, फनाभ/ 145A Aayakar Bhavan, M.K. Andheri (W), Mumbai-400 053 Road Church Gate, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaecc8434B अऩीराथी की ओय े/ Appellant By : None प्रत्मथी की ओय े/ Respondent By : Ms. Shreekala Paradeshai, Dr ुनवाई की तायीख / Date Of Hearing: 13.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 13.07.2021

For Appellant: NoneFor Respondent: Ms. Shreekala Paradeshai, DR
Section 140Section 143(3)