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)

M/S Esteem Tradecomm Pvt. Ltd., Kolkata vs. CIT(A)-6, Kolkata

ITA 1991/KOL/2016[2008-09]Status: DisposedITAT Kolkata05 Sept 2018AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2008-09 M/S Esteem Tradecomm V/S. Commissioner Of Income Pvt. Ltd., 90, Chakdah Tax (A)-6, 54/1, Anandpally Dhalipara, Nr. Rafi Ahmed Kidwai Anandpally, Autostand, Road, Kolkata-16 Kolkata-93 [Pan No.Aaace 5486 D] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri S. Dasgupta, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 01-08-2018 सुनवाई क" तार"ख/Date Of Hearing 05-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2008-09 Arises Against The Commissioner Of Income Tax (Appeals)-6, Kolkata’S Order Dated 20.07.2016, Passed In Case No.264/Cit(A)-6/Kol/2015-16, Ex Parte Upholding The Assessing Officer’S Action Adding Its Share Capital / Premium Of ₹12,68,26, 851/- In Assessment Order Dated 26.03.2014, Involving Proceedings U/S. 143(3)/263/143(3)/147 Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Advert To The Relevant Facts. This Assessee Is A Company Dealing With In Shares & Investments. It Had Filed Its Return On 16.10.2008 Stating Income Of ₹13,681/-. The Same Stood Processed. The Assessing Officer Thereafter Formed Reasons To Believe That Assessee’S Taxable Income Liable To

Section 131Section 142(1)Section 143(3)Section 148Section 263Section 68

Rajshree Electricals & Associate Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(3), Bhubaneswar

In the result, appeal of the assessee is allowed for statistical purposes

ITA 73/CTK/2018[2014-15]Status: DisposedITAT Cuttack31 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.73/Ctk/2018 ("नधा"रण वष" / Assessment Year :2014-2015) M/S Rajshree Electricals & Vs. Ito, Ward-1(3), Bhubaneswar Associate Private Limited, 1St Floor, Ddl-556, Phase-Ii, Dumduma Housing Board Colony, Dumduma, Bhubaneswar-751019 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcr 6010 B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Purna Chandra Mishra, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई क" तार"ख / Date Of Hearing : 28/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 31/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- 2, Bhubaneswar, Dated 10.11.2017 Passed In I.T.Appeal No.0187/2016- 17 For The Assessment Year 2014-2015. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. That The Ld. Commissioner Income-Tax (Appeals)-2, Bhubaneswar Is Not Justified In Confirming The Addition Of Rs.18,00,000/- Made By The Ao Under The Head Unexplained Share Capital On The Facts & Circumstances Of The Case. 2. That The Ld. Commissioner Of Income-Tax (Appeals)-2 Bhubaneswar Should Have Considered The Written Submission Dt.15.9.2917(Page -9 To 11) Wherein All Details Of Creditor-Director, Smt.Urmila Tripathy I.E. Identity, Genuineness Of Transaction, Creditworthiness Of Financial Strength & Detailed Address With Permanent Account Number Were Given. 3. That The Ld. Commissioner Of Income-Tax (Appeals)-2 Bhubaneswar Should Have Considered The Investment Of Rs.18,00,000/- Made By The Director, Smt. Urmila Tripathy In The Hands Of The Director Instead Of In The Hands Of Assessee-Company In The Light Of Supreme Court’S Decision

For Appellant: Shri Purna Chandra Mishra, ARFor Respondent: Shri Subhendu Dutta, CITDR
Section 143(1)Section 143(2)Section 143(3)

Dinesh R. Shah, Mumbai vs. Income Tax Officer, Ward 19(3)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be Dismissed

ITA 1876/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Aug 2018AY 2009-10

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1876/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) Shri Dinesh R. Shah (Legal बिधम/ Ito Ward-19(3)(2), Matru Heir Of Late Shri Mandir, Nana Chowk Vs. Rugnathmal A. Shah), 29, Mumbai-400007. Trimbak, Parshuram Street, 5Th Kumbharwada, Mumbai- 400004. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aktps4623G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Ms. N. Hemlatha (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 09.07.2018 घोषणा की तारीख /Date Of Pronouncement: 29.08.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 02.01.2018 Passed By The Commissioner Of Income Tax (Appeals) - 30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009-10. 2. The Assessee Has Raised The Following Grounds: - “1. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax (Appeal) Erred In

For Appellant: NoneFor Respondent: Ms. N. Hemlatha (DR)
Section 133(6)Section 142(1)Section 143Section 143(1)Section 143(3)Section 147Section 148Section 14SSection 234A

Ramesh Chandra Tibrewal, Angul vs. ITO, Angul Ward, Angul

In the result, appeal of the assessee is allowed for statistical purposes

ITA 128/CTK/2018[2014-15]Status: DisposedITAT Cuttack28 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.128/Ctk/2018 ("नधा"रण वष" / Assessment Year :2014-2015) Ramesh Chandra Tibrewal, Vs. The Income Tax Officer, At:Boinda, Po:Kishoreganj Angul Ward, Angul, Odisha Dist: Angul, Odisha-759127 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpt 1412 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 29/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- 2, Bhubaneswar, Dated 25.12.2017 Passed In I.T.Appeal No.0201/2016- 17 For The Assessment Year 2014-2015. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. That The Ld. Cit (Appeals) Has Erred In Law By Dismissing The Appeal Ex-Party Without Providing Adequate Opportunity & Presuming The Assessee Is Not Interested In The Appeal Violates The Principle Of Natural Justice. Hence The Order Passed By The Ld. Cit Appeal Needs To Be Annulled. 2. That The Ld. Cit (Appeals) Has Erred In Law & On Facts In Confirming The Disallowances Of Rs. 10,82,835/- In An Ex- Party Order Even Without Examining The Merits Of The Case Is Not Sustainable In The Eye Of Law & Hence The Order Of The Ld. Cit Appeal Needs To Be Annulled. 3. That Based On The Facts & Circumstances Of The Case, The Ld. Cit Appeal Has Erred In Confirming The Addition Made By Ao Simply Because Of Non Submission Of Related Papers Is Not Sustainable In The Eye Of Law & Hence The Claim Of The Assessee As Exempted Long Term Capital Gain U/S 10(38)

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR
Section 10(38)Section 143(1)Section 143(2)Section 143(3)

Bijay Kumar Tibrewal, Angul vs. ITO, Angul Ward, Angul

In the result, appeal of the assessee is allowed for statistical purposes

ITA 127/CTK/2018[2014-15]Status: DisposedITAT Cuttack28 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.127/Ctk/2018 ("नधा"रण वष" / Assessment Year :2014-2015) Bijay Kumar Tibrewal, Vs. The Income Tax Officer, At:Boinda, Po:Kishoreganj Angul Ward, Angul, Odisha Dist: Angul, Odisha-759127 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abfpt 3971 P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 29/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 29/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- 2, Bhubaneswar, Dated 25.12.2017 Passed In I.T.Appeal No.0200/2016- 17 For The Assessment Year 2014-2015. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. That The Ld. Cit (Appeals) Has Erred In Law By Dismissing The Appeal Ex-Party Without Providing Adequate Opportunity & Presuming The Assessee Is Not Interested In The Appeal Violates The Principle Of Natural Justice. Hence The Order Passed By The Ld. Cit Appeal Needs To Be Annulled. 2. That The Ld. Cit (Appeals) Has Erred In Law & On Facts In Confirming The Disallowances Of Rs.16,76,800/- In An Ex- Party Order Even Without Examining The Merits Of The Case Is Not Sustainable In The Eye Of Law & Hence The Order Of The Ld. Cit Appeal Needs To Be Annulled. 3. That Based On The Facts & Circumstances Of The Case, The Ld. Cit Appeal Has Erred In Confirming The Addition Made By Ao Simply Because Of Non Submission Of Related Papers Is Not Sustainable In The Eye Of Law & Hence The Claim Of The Assessee As Exempted Long Term Capital Gain U/S 10(38)

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR
Section 10(38)Section 143(1)Section 143(2)Section 143(3)