Section 142(1) of the Income Tax Act

Income-tax Act, 2025: s.268

Section 142(1) falls under section 142 of the Income-tax Act, 1961, which corresponds to section 268 (Inquiry before assessment) of the Income-tax Act, 2025.

Read section 268 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 142(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 of the 17,244 judgments on BharatTax that turn on this section.

Leading authorities on Section 142(1)

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.

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. 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.

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.

Sumati Dayal v. CIT
214 ITR 801 · 1995 · Supreme Court
1,967
citing judgments

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

Radhasoami Satsang v. CIT
193 ITR 321 · 1992 · Supreme Court
1,695
citing judgments

The principle of consistency applies in tax matters, meaning a fundamental aspect found to be true in one assessment year should not be changed in a subsequent year if the order was not challenged.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Durga Prasad More
82 ITR 540 · 1971 · Supreme Court
1,579
citing judgments

Tax authorities must judge evidence using the test of human probabilities and consider the apparent as real until there are reasons to believe it is not. They can rely on circumstantial evidence and the preponderance of probabilities to determine the genuineness of transactions.

CIT v. Vatika Township Pvt. Ltd.
367 ITR 466 · 2014 · Supreme Court
1,558
citing judgments

Taxing statutes are presumed to operate prospectively unless a clear contrary intention for retrospective application is evident. The law applicable for determining tax liability is that which stands on the first day of the assessment year, following the principle that law looks forward, not backward (lex prospicit non respicit).

Judgments on Section 142(1)

Manish Kumar, Siwan vs. Assessment Unit Income Tax Department, Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 262/PAT/2024[2018-19]Status: DisposedITAT Patna23 Dec 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.262/Pat/2024 Assessment Year: 2018-19 Manish Kumar………………….……………………………………….…..……Appellant Takkipur, Maharajganj, Siwan, Bihar-841244. [Pan: Djrpk9679G] Vs. Assessment Unit, Income Tax Department ....….........……........……...…..…..Respondent Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Appellant. Shri Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2024 Date Of Pronouncing The Order : December 23, 2024 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 02.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Engaged In A Business Of Customer Service Point (Csp) Of Sbi Maharajganj Branch & Filed His Return Of Income For The Assessment Year 2018-19. An Information Was Received By The Assessing Officer Indicating A Potential Tax Liability During The Year. He Also Noticed That A Sum Of Rs.1,96,17,279/- Was Received As Commission Income During The Assessment Year. The Assessing Officer Thereafter Reopened The Case Of The Assessee U/S 147 Of The Act By Issuing Notice U/S 148 Of The Act & The Assessee Failed To Response To The Notice. Subsequently, The

Section 142(1)Section 147Section 148Section 250Section 69A

Modella Caretaker Centre, Siliguri vs. ACIT(OSD), Ward-2(1), Siliguri

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 300/KOL/2024[2014-15]Status: DisposedITAT Kolkata23 Dec 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.137, 170, 271 & 300/Kol/2024 Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Modella Caretaker Centre….. ……..……………………....Appellant 27, Church Road, Siliguri-734001. [Pan: Aabtm0003G] Vs. Acit(Osd), Ward-2(1), Siliguri……................................…..…..... Respondent Appearances By: Shri Rip Das, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit & Somnath Das, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2024 Date Of Pronouncing The Order : December 23, 2024 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Filed By The Assessee Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Pertaining To Four Assessment Years I.E 2011-12, 2012-13, 2013- 14 & 2014-15 Respectively. Since, The Issues Involved In All These Appeals Arise From Common Set Of Facts Except Difference In Figures & Related To Same Party, Therefore, These Have Been Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience, Brevity & Clarity. The First Appeal Being

Section 10Section 12ASection 143(2)Section 147Section 148Section 151Section 250Section 40A(2)(a)

Modella Caretaker Centre, Siliguri vs. ACIT(OSD), Ward-2(1), Siliguri

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 271/KOL/2024[2013-14]Status: DisposedITAT Kolkata23 Dec 2024AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.137, 170, 271 & 300/Kol/2024 Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Modella Caretaker Centre….. ……..……………………....Appellant 27, Church Road, Siliguri-734001. [Pan: Aabtm0003G] Vs. Acit(Osd), Ward-2(1), Siliguri……................................…..…..... Respondent Appearances By: Shri Rip Das, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit & Somnath Das, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2024 Date Of Pronouncing The Order : December 23, 2024 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Filed By The Assessee Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Pertaining To Four Assessment Years I.E 2011-12, 2012-13, 2013- 14 & 2014-15 Respectively. Since, The Issues Involved In All These Appeals Arise From Common Set Of Facts Except Difference In Figures & Related To Same Party, Therefore, These Have Been Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience, Brevity & Clarity. The First Appeal Being

Section 10Section 12ASection 143(2)Section 147Section 148Section 151Section 250Section 40A(2)(a)

Modella Care Taker Centre, Siliguri vs. ACIT(OSD), Ward-2(1), Siliguri

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 170/KOL/2024[2012-13]Status: DisposedITAT Kolkata23 Dec 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.137, 170, 271 & 300/Kol/2024 Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Modella Caretaker Centre….. ……..……………………....Appellant 27, Church Road, Siliguri-734001. [Pan: Aabtm0003G] Vs. Acit(Osd), Ward-2(1), Siliguri……................................…..…..... Respondent Appearances By: Shri Rip Das, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit & Somnath Das, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2024 Date Of Pronouncing The Order : December 23, 2024 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Filed By The Assessee Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Pertaining To Four Assessment Years I.E 2011-12, 2012-13, 2013- 14 & 2014-15 Respectively. Since, The Issues Involved In All These Appeals Arise From Common Set Of Facts Except Difference In Figures & Related To Same Party, Therefore, These Have Been Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience, Brevity & Clarity. The First Appeal Being

Section 10Section 12ASection 143(2)Section 147Section 148Section 151Section 250Section 40A(2)(a)

Modella Caretaker Centre, Siliguri vs. ACIT(OSD), Ward-2(1), Siliguri

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 137/KOL/2024[2011-12]Status: DisposedITAT Kolkata23 Dec 2024AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.137, 170, 271 & 300/Kol/2024 Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Modella Caretaker Centre….. ……..……………………....Appellant 27, Church Road, Siliguri-734001. [Pan: Aabtm0003G] Vs. Acit(Osd), Ward-2(1), Siliguri……................................…..…..... Respondent Appearances By: Shri Rip Das, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit & Somnath Das, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2024 Date Of Pronouncing The Order : December 23, 2024 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Filed By The Assessee Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Pertaining To Four Assessment Years I.E 2011-12, 2012-13, 2013- 14 & 2014-15 Respectively. Since, The Issues Involved In All These Appeals Arise From Common Set Of Facts Except Difference In Figures & Related To Same Party, Therefore, These Have Been Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience, Brevity & Clarity. The First Appeal Being

Section 10Section 12ASection 143(2)Section 147Section 148Section 151Section 250Section 40A(2)(a)

Rekha Rani Sur, West Bengal vs. Assistant Commissioner Circle 23(1)Hooghly, West Bengal

The appeal of the assessee is allowed for statistical purposes

ITA 1982/KOL/2024[2017-2018]Status: DisposedITAT Kolkata20 Dec 2024AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1982/Kol/2024 Assessment Year: 2017-18 Rekha Rani Sur…….… ……….. ……..……………………....Appellant Swami Avayananda Lane, Bhadreswar, Hooghly – 712124. [Pan: Akaps2635P] Vs. Acit, Circle-23(1), Hooghly. ….…….…............................…..…..... Respondent Appearances By: Shri Arka Ghosh, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit, Sr. Dr & Somnath Das Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2024 Date Of Pronouncing The Order : December 20, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 18.07.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Her Return Of Income On 25.10.2017 For The Relevant Assessment Year By Declaring Total Income Of Rs.30,75,080/. The Case Of The Assessee Was Selected For Scrutiny & Notices U/S 143(2) & 142(1) Of The Act Were Issued. After Examining The Facts, The Assessing Officer Made The Additions Of Rs.4999440/- In Respect Of Cash Deposits Made During The Demonetization Period & Rs.5900720/- In Respect Of Disallowance Of Expenses Claimed By The Assessee.

Section 143(2)Section 250Section 250(6)