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)

Sanjay Malhotra L/H of Banvesh Dutt Malhotra, Delhi vs. ACIT Circle-43(1), Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 2453/DEL/2024[2010-11]Status: DisposedITAT Delhi09 Dec 2024AY 2010-11

Bench: Shri Vikas Awasthyआअसं.2453/िद"ी/2024 (िन.व. 2010-11) Sanjay Malhotra, L/H Of Banvesh Dutt Malhotra, 76-B, Dda Flats Lig, Rajouri Garden Extn., New Delhi 110027 ...... अपीलाथ"/Appellant Pan: Aqdpm-7218-B बनाम Vs. Assistant Commissioner Of Income Tax, Circle-43(1), Pratyaksh Kar Bhawan, Civic Centre, Block-E-2, Room 1807, Minto Road, ..... "ितवादी/Respondent New Delhi 110002 अपीलाथ" "ारा/ Appellant By : Shri V Rajkumar, Advocate "ितवादी"ारा/Respondent By : Shri Rajesh Tiwari, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 09/12/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 09/12/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 28.03.2024, For Assessment Year 2011-12. 2. Both Sides Heard, Order Of The Authorities Below Examined. A Perusal Of The Impugned Order Reveals That The Cit(A) Had Issued Notices To The Assessee On Four Occasions But There Was No Response From Assessee’S Side. The Cit(A) Decided Appeal Of The Assessee In An Ex-Parte Proceedings On The Basis Of Statement Of Facts Furnished By The Assessee Along With Appeal. A Perusal Of Assessment Order Reveals That The Assessee Has Not Appeared Before The Assessing Officer (Ao) As Well.

For Appellant: Shri V Rajkumar, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 142(1)Section 148

Noor Ullah Zargar, New Delhi vs. ITO, Ward-50(3), New Delhi

In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 1169/DEL/2024[2012-13]Status: DisposedITAT Delhi09 Dec 2024AY 2012-13

Bench: Shri Vikas Awasthyआअसं.1169/िद"ी/2024 (िन.व. 2012-13) Noor Ullah Zargar, 32/17, Indl. Fl., Old Rajinder Nagar, New Delhi 110060 ...... अपीलाथ"/Appellant Pan: Aahpz-8882-A बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward-50(3), New Delhi अपीलाथ" "ारा/ Appellant By : Ms. Uma Upadhyay, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Rajesh Tiwari, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 09/12/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 09/12/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against An Ex-Parte Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 17.01.2024, For Assessment Year 2012-13. 2. Ms. Uma Upadhyay, Appearing On Behalf Of The Assessee Submits That Appeal Was Filed Before The Cit(A) On 14.02.2020 Against Assessment Order Dated 30.11.2019 Passed U/S. 144 R.W.S 147 Of The Income Tax Act, 1961(Hereinafter Referred To As 'The Act'). She Submitted That The Assessee Was Not Aware Of The Assessment Order As The Said Assessment Order Was Neither Uploaded On The Official Website Of The Department Nor The Same Was Communicated To The Assessee. To Substantiate Her Submission, She Furnished A Copy Of Screenshot From E-Filing Portal

For Appellant: Ms. Uma Upadhyay, Chartered AccountantFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 142(1)Section 144Section 148

Debabrata Paul, Kolkata vs. I.T.O., Ward - 44(1), Kolkata

The appeal of the assessee is allowed for statistical purposes

ITA 2095/KOL/2024[2020-2021]Status: DisposedITAT Kolkata06 Dec 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2095/Kol/2024 Assessment Year: 2020-21 Debabrata Paul……….… ……….. ……..……………………....Appellant 5, Bhupen Bose Avenue, Kolkata – 700004. [Pan: Aeypp0909B] Vs. Ito, Ward-44(1), Kolkata…. ….…….…............................…..…..... Respondent Appearances By: Shri Gautam Chatterjee, Ar, Appeared On Behalf Of The Appellant. Shri Susanta Saha & Shri Rajat Datta, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 05, 2024 Date Of Pronouncing The Order : December 06, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.08.2024 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. The Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income For The Assessment Year 2020-21 By Declaring A Total Income Of Rs.1,83,955/-. The Case Of The Assessee Was Selected For Scrutiny In Order To Verify The Agricultural Income Claimed By The Assessee. A Notice U/S 142(1) Of The Act Was Issued & In Response To That Notice, The Assessee Submitted His Reply Before The Assessing Officer. During The Assessment Proceedings, The Assessing Officer Observed That Rs.44,80,000/- Was Received By The Assessee Which Was Claimed As Exempt Income Purportedly From Sale Of The Agricultural Land. The Assessing Officer However Treated This Amount As

Section 142(1)Section 250Section 250(6)Section 50C(2)

Sekhpara Manikore Samabay Krishi Unnayan Samith Ltd., Balurghat, South Dinajpur vs. I.T.O., Ward - 3(1), Balurghat

The appeal of the assessee is allowed for statistical purposes

ITA 2081/KOL/2024[2018-2019]Status: DisposedITAT Kolkata06 Dec 2024AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2081/Kol/2024 Assessment Year: 2018-19 Sekhpara Manikore Samabay Krishi Unnayan Samith Ltd…………………………..………Appellant C/O Subash Agarwal & Associates, Advocate Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Aagas8001C] Vs. Ito, Ward-3(4), Balurghat…. ….…….…............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Susanta Saha & Shri Rajat Datta, Sr. Drs, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 05, 2024 Date Of Pronouncing The Order : December 06, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.08.2024 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. The Brief Facts Of The Case Are That The Assessee Is A Non-Filer Of Income Tax Return For The Assessment Year 2018-19. It Was Found That The Assessee Made Cash Deposit Of Rs.1,57,66,762/- In The Malda District Central Cooperative Bank Ltd. During The Financial Year 2017- 18. Since, The Source Of The Deposit Remained Unexplained, The Department Reopned The Case Of The Assessee By Issuing Notice U/S 148 Of The Act After Obtaining Prior Approval From The Competent Authority. In Response To The Notice U/S 148 Of The Act, The Assessee Filed Its Return

Section 142(1)Section 148Section 250Section 250(6)