Section 143(1)(a)(v) of the Income Tax Act

Income-tax Act, 2025: s.270

Section 143(1)(a)(v) falls under section 143 of the Income-tax Act, 1961, which corresponds to section 270 (Assessment) of the Income-tax Act, 2025.

Read section 270 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 143(1)(a)(v) is Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT (146 Taxmann.com 468), cited in 33 of the 106 judgments on BharatTax that turn on this section.

Leading authorities on Section 143(1)(a)(v)

Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT
146 Taxmann.com 468 · 2023 · ITAT
33
citing judgments

Adjustments under section 143(1)(a)(ii) cannot be made if the assessee's case is allowable on facts. The Assessing Officer or CPC cannot exercise powers under section 143(1) to make adjustments contrary to the facts allowable to the assessee, even when considering amended sections like 80AC.

Sahakari Ganna Vikas Samiti Ltd. v. ACIT
169 Taxmann.com 300 · 2024 · Reported
9
citing judgments
Seva Sahkari Mandali Ltd. v. Assessing Officer (CPC)
200 ITD 14 · 2023 · ITAT
8
citing judgments
Sitaldas K. Motwani v. Director General of Income-tax (International Taxation)
187 Taxmann 44 · 2010 · High Court
7
citing judgments
Sahakari Ganna Vikas Samiti, Sikri Gate Chandausi, Sambhal v. ITO-2(5), Chandausi Uttar Pradesh (supra)
149 Taxmann.com 28 · 2023 · Reported
6
citing judgments
Lodhi Property Co. Ltd. v. Under Secretary (ITA-II) Department of Revenue
323 ITR 441 · 2010 · High Court
5
citing judgments
300 (Lucknow-Trib.) v. Coordinate Bench, Rajkot
154 Taxmann.com 228 · 2021 · Reported
4
citing judgments
Bombay Mercantile Co-op. Bank Ltd. v. CBDT
322 ITR 87 · Reported
4
citing judgments

Judgments on Section 143(1)(a)(v)

The Tal Co-Operative Agriculture Service Society Ltd., Hamirpur vs. ITO, Ward, Hamirpur

In the result, the appeal is allowed

ITA 468/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Mar 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Patiyal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 10ASection 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 80Section 80ASection 80CSection 80P

Shri Samarth Gramin Bigar Sheti Sahakari Patsanstha Ltd., Pune vs. Income Taxofficer Wrd8(3), Pune

Appeal is allowed in above terms

ITA 161/PUN/2024[2018-19]Status: DisposedITAT Pune08 Mar 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Basavaraj Hiremath
Section 143(1)Section 143(1)(a)Section 80P

Pairagacha Cooperative Credit Society Limited, Pairagacha vs. ITO, Hooghly

In the result, both the appeals of the assessee are allowed

ITA 669/KOL/2023[2019-2020]Status: DisposedITAT Kolkata31 Jan 2024AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Alokesh Kundu, AdvocateFor Respondent: Shri Amuldeep Kaur, JCIT
Section 10ASection 139Section 143(1)Section 143(1)(a)Section 143(3)Section 272A(1)(d)Section 80ASection 80ISection 80P

Pairagacha Cooperative Credit Society Limited, Pairagacha vs. ITO, Hooghly

In the result, both the appeals of the assessee are allowed

ITA 668/KOL/2023[2018-2019]Status: DisposedITAT Kolkata31 Jan 2024AY 2018-2019

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Alokesh Kundu, AdvocateFor Respondent: Shri Amuldeep Kaur, JCIT
Section 10ASection 139Section 143(1)Section 143(1)(a)Section 143(3)Section 272A(1)(d)Section 80ASection 80ISection 80P

Income Tax Office, Ward-4(4), Nagpur vs. M/S. Nagpur Zilla Parishad Primary Shikshak Sahakari Sanstha Maryadit, Nagpur

Appeal is dismissed in above terms

ITA 62/NAG/2022[2019-20]Status: DisposedITAT Nagpur29 Dec 2023AY 2019-20

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Kailash G. Kanojiya, CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

Brisk India Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

In the result, the appeal of assessee is dismissed

ITA 515/PUN/2023[2019-20]Status: DisposedITAT Pune26 Sept 2023AY 2019-20

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Keyur Patel
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 80JSection 80P

Kollad Service Co-Op Bank Ltd, Kottayam vs. ITO Ward 2, Kottayam

In the result, all the appealsare allowed

ITA 95/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

M/S Olavanna Service Co-Op Bank, Kozhikode vs. The ITO Ward 2(3), Kozhikode

In the result, all the appealsare allowed

ITA 47/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

Thachanattukara Farmers Producers Company, Palakkad vs. ITO Ward 1, Palakkad

In the result, all the appealsare allowed

ITA 995/COCH/2022[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

M/S Sangam Souhard Credit Sahakari Limited, Bagalkot vs. DCIT, CPC, Bangalore

Appeals are ALLOWED

ITA 30/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

Shri Bhagyalaxmi Co-Operative Credit Society Limited, Mallapur vs. Deputy Commissioner of Income Tax, CPC, Bangaluru

Appeals are ALLOWED

ITA 1/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

Saridaspur Sambay Krishi Unnayan Samity Ltd., Egra, Purba Medinipur vs. I.T.O., Ward-27(3), Haldia

In the result, appeal of the assessee is allowed as per the terms indicated hereinabove

ITA 26/KOL/2023[2019-2020]Status: DisposedITAT Kolkata25 Jul 2023AY 2019-2020

Bench: Dr. Manish Borad, Hon’Ble

For Appellant: Shri Chirag Desai (on behalf of Miraj D. Shah, AR)For Respondent: Shri Braj Kishore Singh, JCIT, CIT D/R
Section 139(1)Section 143(1)(a)Section 250Section 80P

W.B. Fire & Emergency Services Cooperative Credit Society Ltd., Kolkata vs. ITO, Ward-47(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 354/KOL/2022[2018-2019]Status: DisposedITAT Kolkata21 Jun 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.354/Kol/2022 Assessment Years: 2018-19 W.B. Fire & Emergency Services ………. Appellant Cooperative Credit Society Ltd. (Pan: Aaaaw7725K) Vs. Income Tax Officer, Wd-47(1), …………….. Respondent Kolkata.

Section 10ASection 119BSection 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 80ASection 80I

Avantika Bunkar Sahkari Samiiti Maryadit, Chanderi vs. DCIT CPC, Banglore

ITA 208/IND/2021[2018-19]Status: DisposedITAT Indore12 May 2023AY 2018-19

Bench: Shri Vijay Pal Rao

Section 139Section 139(1)Section 234FSection 80Section 80ASection 80P

Batava Devli Seva Sahakari Mandali Ltd., Batava Devli, Tal. Kunlava, Dist. Amreli vs. The ADIT, (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

M/S. Dignagar Samabai Krishi Unnayan Samiti Ltd., Nadia vs. I.T.O., Ward - 41(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 683/KOL/2022[2018-2019]Status: DisposedITAT Kolkata13 Apr 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 80P

Sagara Vikasa Mutually Aided Coop Thrift Society Ltd, Visakhapatnam vs. Income Tax Officer, Ward-2(1), Visakhapatnam

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

ITA 235/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.235/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Coop Vs. Income Tax Officer Thrift Society Ltd., Ward-2(1) Opp. Sun School Visakhapatnam Near Vuda Layout, Bheemunipatnam Visakhapatnam [Pan : Aacas9620H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 10ASection 11Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80P

Shri Navavaghniya Seva Sahkari Mandali Limited, Amreli vs. The DCIT/ACIT (CPC), Bangalore, Banagalore

In the result, appeal of the assessee is allowed

ITA 13/RJT/2022[2019-20]Status: DisposedITAT Rajkot03 Mar 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80P

Hi-Tech Water Solution Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle-1 (1)(1), Surat

In the result, the ground of appeal raised by the revenue are dismissed

ITA 434/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.434/Srt/2022 Assessment Year: (2018-19) (Physical Hearing) Hi-Tech Water Solution Pvt. Ltd., The Dcit, Circle – 1(1)(1), Vs. 229-230, Turning Point Complex, (Processed By Ghod Dod Road, Opp. Fire Dcit-Cpc-Bangalore) Station, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadch1709F (Appellant) (Respondent) Assessee By Shri Vinod Goyal, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/02/2023 Date Of Pronouncement 27/02/2023

Section 115Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80I

Dahida Seva Sahakari Mandali Limited, Village: - Dahida, Dist.:- Amreli vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 277/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)