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)

DCIT Cercle-1, Kalyan vs. Bhave Engineering Pvt. Ltd, Mumbai

In the result, the appeal filed by the assessee is hereby allowed and appeal filed by the revenue is hereby dismissed accordingly

ITA 1913/MUM/2019[2010-11]Status: DisposedITAT Mumbai01 Mar 2021AY 2010-11

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1913/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit, Circle-1 बिधम/ Bhave Engineering Pvt. Ltd. 1St Floor, Mohan Plaza C/O. D. C. Bothra & Co. Vs. Llp (Ca) (Formerly Known Wayle Nagar, Khadakpada, As D. C 297, Tardeo Road, Kalyan-West-421301 Wille Mansion, 1St Floor, . Opp Bank Of India, Nana Chowk, Mumbai. & आयकर अपील सं/ I.T.A. No.1818/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Bhave Engineering Pvt. Ltd. Acit, Circle-1 1St Floor, Mohan Plaza C/O. D. C. Bothra & Co. Llp Vs. (Ca) (Formerly Known As D. Wayle Nagar, Khadakpada, C 297, Tardeo Road, Wille Kalyan-West-421301 Mansion, 1St Floor, Opp Bank Of India, Nana Chowk, Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb7065K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rajkumar Singh Revenue By: Shri Rajendra Joshi (Dr) सुनवाई की तारीख / Date Of Hearing: 07/12/2020 घोषणा की तारीख /Date Of Pronouncement: 01/03/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 16.01.2019 Passed By The Commissioner Of

For Appellant: Shri Rajkumar SinghFor Respondent: Shri Rajendra Joshi (DR)
Section 143(1)Section 143(2)Section 148

M/S My Personal Health Record Express (I) Pvt Ltd., Mumbai vs. ITO 10(2)(4), Mumbai

Accordingly complete the assessment. Resultantly, the ground no. 1 to 6 raised by the assessee are partly allowed

ITA 1296/MUM/2020[2014-15]Status: DisposedITAT Mumbai19 Feb 2021AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1296/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15) Ito-10(2)(4), M/S My Personal Health 213, 2Nd Floor, Record Express (I) Pvt. Aayakar Bhavan, Ltd. बिधम/ Gursheesh, 7Th Floor, 29, M. K. Road, Vs. Presidency Society, 7Th Ns Mumbai-400 020 Road, Jvpd Scheme, Mumbai-400 049 स्थायीलेखासं./जीआइआरसं./ Pan No. Mumm39711A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Nishant Thakkar & Shri Jasmine Amalsadvala, Ars By प्रत्यथीकीओरसे/Respondentby : Shri Pavan Kumar Beerla, Dr सुनवाईकीतारीख/ : 17.12.2020 Date Of Hearing घोषणाकीतारीख / : Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman (): The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-17, In Short ‘Ld. Cit(A)’, Mumbai, Dated 31.01.2020 For Ay 2014-15. 2

For Appellant: Shri Nishant Thakkar & ShriFor Respondent: Shri Pavan Kumar Beerla, DR
Section 143(2)

Harish Kumar, Ghaziabad vs. ITO Ward - 1(3), Ghaziabad

In the result, the grounds raised by the assessee are allowed for statistical purposes

ITA 5902/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Feb 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Harish Kumar, Vs Ito, C/O Raman Sharma, Advocate, Ward-1(3), 117, Ff, Navyug Market, Ghaziabad. Ghaziabad. Uttar Pradesh. Pan: Bcepk4087J (Appellant) (Respondent) Assessee By : Shri Rohit Tiwari, Advocate Revenue By : Shri Farath Khan, Sr. Dr Date Of Hearing : 18.02.2021 Date Of Pronouncement : .02.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28Th February, 2019 Of The Cit(A), Ghaziabad, Relating To Assessment Years 2010-11. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual. Information Was Obtained By The Ao As Per Air Information That The Assessee Has Deposited An Amount Of Rs.17,57,500/- In The Savings Bank Account During F.Y. 2009-10. To Verify The Genuineness Of The Transaction, Verification Letters Dated 29Th April, 2016 & 20Th January, 2017 Were Issued To The Assessee At The Address Given By The Filer. Since There Was No Compliance To The Notice Issued By The Ao, He Reopened The Assessment Invoking The Provisions Of Section 147 Of The Act After Obtaining Necessary Approval U/S 151 From The Appropriate Authority & Statutory Notice U/S 148 Dated 24Th March, 2017 Was Issued To The Assessee On His Last Known Address. There Was No Compliance From The Side Of The Assessee Despite Number Of Opportunities Granted. Only On 26Th May, 2017 The Assessee Appeared & Sought Adjournment Which Was Duly Granted By The Ao. Since There Was Non-Appearance From The Side Of The Assessee Thereafter, The Ao Made Addition Of Rs.17,57,500/- To The Total Income Of The Assessee U/S 69 In The Ex Parte Order Passed By Him. Before The Cit(A), The Assessee Filed An Application Under Rule 46A For Admission Of Certain Additional Evidence. However, The Ld.Cit(A) Rejected The Additional Evidences Filed Before Him & Dismissed The Appeal Filed By The Assessee.

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri Farath Khan, Sr. DR
Section 144Section 147Section 148Section 151Section 46ASection 69

ACIT 18(3), Mumbai vs. Vikas J Solanki, Mumbai

In the result, appeal filed by the revenue is hereby dismissed and the cross-objection filed by assessee is hereby allowed

ITA 3763/MUM/2019[2011-12]Status: DisposedITAT Mumbai11 Feb 2021AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3763 & 3764/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2011-12 & 2012-13) Acit 18(3) बिधम/ Vikas J. Solanki R. No.609, 6Th Floor, Earnest 101/102 D Plaza 3Rd Agiary Vs. House, Nariman Point, Lane Zaveri Bazar, Mumbai- Mumbai-400021. 400003. C. O. Nos. 54 & 55/Mum/2020 (Arising Out Of I.T.A. Nos.3764/Mum/2019 & 3763/Mum/2019) (निर्धारण वर्ा / Assessment Years: 2012-13 & 2011-12) बिधम/ Vikas J. Solanki Acit 18(3) R. No.609, 6Th Floor, Earnest 101/102 D Plaza 3Rd Agiary Vs. House, Nariman Point, Lane Zaveri Bazar, Mumbai- Mumbai-400021. 400003. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps4197A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Ms. Usha Gaikwad (Dr) Assessee By: Shri Suchek Achanliya (Ar) सुनवाई की तारीख / Date Of Hearing: 14/01/2021 घोषणा की तारीख /Date Of Pronouncement: 11/02/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 29.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -29, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2011-12 & 2012-13. Ita. No.3763/Mum/2019 & C.O. No. 55/Mum/2020

For Appellant: Shri Suchek Achanliya (AR)For Respondent: Ms. Usha Gaikwad (DR)
Section 132Section 147Section 148Section 69C