Section 143(1) of the Income Tax Act

Income-tax Act, 2025: s.270

Section 143(1) 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) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 of the 12,311 judgments on BharatTax that turn on this section.

Leading authorities on Section 143(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.

Goetze (India) Ltd. v. CIT
284 ITR 323 · 2006 · Supreme Court
1,842
citing judgments

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

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).

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Alom Extrusions Ltd.
319 ITR 306 · 2009 · Supreme Court
1,344
citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

ACIT v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.
291 ITR 500 · 2007 · Supreme Court
1,030
citing judgments

For initiating reassessment proceedings under Section 147, the Assessing Officer needs only prima facie material providing a reason to believe that income has escaped assessment. Conclusive proof or the sufficiency/correctness of the material is not required at the stage of issuing the notice under Section 148.

CIT v. Sun Engineering Works (P) Ltd.
198 ITR 297 · 1992 · Supreme Court
814
citing judgments

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society
392 ITR 74 · 2017 · High Court
762
citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

Judgments on Section 143(1)

Commissioner of Income Tax (Exemptions) Delhi vs. Canara Bank Relief and Welfare Society

ITA - 712 / 2023HC Delhi07 Dec 2023
Section 11(5)Section 12ASection 143(1)Section 148

M/S. Suprativa, Cuttack vs. ITO Ward-2(2), Cuttack

In the result, appeal filed by the assessee stands allowed

ITA 308/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Dec 2023AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.308/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) M/S Suprativa, Vs Ito, Ward-2(2), Cuttack Fakirpada, Cuttack-754100 Pan No. :Aasas 9915 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Pradeep Kumar Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 07/12/2023 घोषणा की तारीख/Date Of Pronouncement : 07/12/2023 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 10.08.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1055034411(1) For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld Ar That The Assessee Is A Society Registered U/S.12A Of The Act. It Was The Further Submission That Form 10B Was Filed Belatedly. It Was The Submission That When The Return Of Income Was Filed By The Assessee, The Same Was Processed By Issuance Of Intimation U/S.143(1) Of The Act, Wherein The Entire Expenditure Claimed By The Assessee Was Disallowed By Raising A Demand Of Rs.5,89,164/-. On Appeal, The Ld. Cit(A) Upheld The Adjustment Done By The Ld. Ao On Account Of Belatedly Filing Of Form 10B By The Assessee. Consequently, The Ld. Cit(A) Dismissed The Appeal Of The Assessee. It Was The Submission That The Assessee Has Not Received Any Show Cause Notice

For Appellant: Shri Pradeep Kumar Pattnaik, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 11Section 12ASection 139Section 143(1)

Sandeep Aggarwal, Gurgaon vs. ACIT, Circle 58(1), New Delhi

In the result, appeals are allowed

ITA 2005/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Dec 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 143(1)Section 154Section 90

Sandeep Aggarwal, Gurgaon vs. ACIT, Circle-58(1), New Delhi

In the result, appeals are allowed

ITA 2004/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Dec 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 143(1)Section 154Section 90

Traxit Engineers Pvt. Ltd., Mumbai vs. The Assessing Officer, CPC Bangalore

In the result, appeal is allowed for statistical purposes

ITA 2793/MUM/2023[2020-2021]Status: DisposedITAT Mumbai06 Dec 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri P.D. Chougule (Addl.CIT)
Section 115Section 115BSection 11BSection 139(1)Section 143(1)Section 250

Ankur Nahar, Bhilwara vs. CIT/ ITO, Ward-2, Bhilwara

In the result, the appeal of the assessee bearing no

ITA 174/JODH/2022[2019-20]Status: DisposedITAT Jodhpur06 Dec 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 174/Jodh/2022 Assessment Year: 2019-20

Section 139(1)Section 143(1)Section 154Section 250Section 32Section 36(1)Section 44A

Bharat Mata Mandir Nyas, Banswara vs. ITO, Exemption, Udaipur

In the result, the appeal of the assessee bearing ITA No

ITA 163/JODH/2022[2016-17]Status: DisposedITAT Jodhpur06 Dec 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(1)Section 143(3)Section 154Section 250Section 80G

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 250Section 90

Shubh Arya Steel Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1979/MUM/2021[2018-19]Status: DisposedITAT Mumbai05 Dec 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Ms Padmavathy Sshubh Arya Steel Pvtltd Vs. Acit.Circle4(3)(2), 61/2, Lakri Bunder, Aayakar Bhavan, Darukhana, M.K.Road, Mumbai-400010. Mumbai-400020. Pan/Gir No. : Aaecs7868R Appellant .. Respondent

For Appellant: Shri C.V. Jain.ARFor Respondent: Shri P.D. Chougule. Sr.DR
Section 143(1)

M/S Bps Infrastructure, Baloda Bazar vs. Income Tax Officer, Ward-1(3), Raipur

In the result, the appeal of the assessee firm in ITA No

ITA 315/RPR/2023[2019-20]Status: DisposedITAT Raipur05 Dec 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 315/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/S. Bps Infrastructure Village- Raseda, Tehsil-Baloda Bazar, Baloda Bazar-493 332 (C.G.) Pan : Aaofb5038R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(3), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

M/S. Silicon Estates, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bangalore

In the result, the appeal fails and is hereby dismissed

ITA 25/BANG/2021[2013-14]Status: DisposedITAT Bangalore04 Dec 2023AY 2013-14

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2013-14 M/S. Silicon Estates, The Deputy # 14, 6Th Floor, Commissioner Of Geneva House, Income Tax, Cunningham Road, Central Circle Bengaluru – 560 001. 1(4), Vs. Pan: Abefs6150N Bengaluru. Appellant Respondent Assessee By : Shri Tata Krishna, Advocate Revenue By : Shri D.K. Mishra, Cit Dr Date Of Hearing : 11-09-2023 Date Of Pronouncement : 04-12-2023 Order Per Madhumita Roythe Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 24.11.2020 Passed By The Ld.Cit(A)-11, Bangalore Arising Out Of The Order Dated 30.12.2015 Passed By The Ld.Dcit, Central Circle – 1(4), Bangalore U/S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For A.Y. 2013-14 Whereby & Whereunder The Rejection Of The Claim U/S. 80Ib(10) Of Rs.4,03,40,492/- For A.Y. 2013-14 Has Been Confirmed.

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri D.K. Mishra, CIT DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 80I

Late Shri Pawan Kumar L/H Smt. Nirmal Jain, Ghaziabad vs. JCIT, Range-2, Ghaziabad

In the result, appeal of the assessee is allowed

ITA 797/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Dec 2023AY 2014-15

Bench: Shri N. K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Deepanshu Agarwal, CAFor Respondent: Shri Vivek Vardhan, Sr.DR
Section 143(1)(a)Section 143(3)Section 269TSection 271ESection 274

Rsb Projects Ltd, New Delhi vs. DCIT, Circle-19(1), New Delhi

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

ITA 269/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Dec 2023AY 2018-19

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2018-19

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)

Jewels International, Bhubaneswar vs. ITO Exemption Ward, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 81/CTK/2023[2015-16]Status: DisposedITAT Cuttack01 Dec 2023AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.81/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Jewels International, Vs Dcit, Bhubaneswar A/3, Rrl Campus, Nayapalli, Bhubaneswar-751013 Pan No. :Aaatj 2593 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : None (Written Submission Filed) राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/12/2023 घोषणा की तारीख/Date Of Pronouncement : 01/12/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 08.02.2023, Passed In Itba/Nfac/S/250/2022-23/1049550046(1), For The Assessment Year 2015-2016. 2. None Appeared On Behalf Of The Assessee, However, Ld. Ar Of The Assessee Has Filed Written Submission, Which Is On Record. Shri Charan Dass, Sr. Dr Appeared On Behalf Of The Revenue. Thus, We Proceeded To Dispose Off The Appeal Of The Assessee After Considering The Arguments Of The Ld. Sr. Dr & The Written Submission Filed By The Ld. Ar Of The Assessee.

For Appellant: None (Written Submission filed)For Respondent: Shri Charan Dass, Sr. DR
Section 143(1)

Jewels International, Bhubaneswar vs. DCIT, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 77/CTK/2023[2016-17]Status: DisposedITAT Cuttack01 Dec 2023AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.77/Ctk/2023 (ननधाारण वषा / Assessment Year : 2016-2017) Jewels International, Vs Dcit, Bhubaneswar A/3, Rrl Campus, Nayapalli, Bhubaneswar-751013 Pan No. :Aaatj 2593 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/12/2023 घोषणा की तारीख/Date Of Pronouncement : 01/12/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 12.12.2022, Passed In Itba/Nfac/S/250/2022-23/1047942924(1), For The Assessment Year 2016-2017. 2. At The Time Of Hearing, It Is Noticed That The Appeal Of The Assessee Is Against The Intimation Issued U/S.143(1) Of The Act By The Cpc. The Ld.Dr Was Requested To Show The Copy Of The Show Cause Notice, If Any Issued In Line With The Proviso To Section 143(1) Of The Act, To Which The Ld. Dr Was Unable To Produce Any Document. As The Intimation U/S.143(1) Of The Act Has Been Issued Without The Necessary Show Cause Notice As Required Under The Proviso To Section 143(1) Of The Act, The Intimation

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 143(1)

Santhosh George vs. The Principal Commissioner of Income Tax

WP(C)/7446/2021HC Kerala30 Nov 2023

Bench: The Principal Commissioner Under Section 264 Of The Income Tax Act. However Without Affording An Opportunity Of Hearing, The Said Revision Has Came To Be Dismissed By Ext.P5. 2. In Response To The Writ Petition, A Counter Affidavit Has Been Filed By The Principal Commissioner Of The Income Tax Department. Paragraph 5 Of The Said Counter Affidavit Reads As Under:-

Section 143(1)Section 264

Salasar Warehousing Private Limited, Pune vs. Inocme Tax Officer, Ward-6(1), Pune

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

ITA 59/PUN/2023[2020-21]Status: DisposedITAT Pune30 Nov 2023AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.59/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Salasar Warehousing Private The Income Tax Officer, Limited, V Ward-6(1), Pune. F-2,Warehouse, Sr.No.20/2A, S Near Mundhwa Bridge, Kharadi, Pune – 411014. Pan: Aamcs4834C Appellant/ Assessee Respondent /Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 27/09/2023 Date Of Pronouncement 30/11/2023

Section 143(1)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 43B

Aluminium Profiles Limited, Pune vs. The Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi, Pune

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

ITA 1121/PUN/2023[AY 2015-16]Status: DisposedITAT Pune30 Nov 2023

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Rishikesh KothawaleFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 144

Shri Govind Singh, Rewa vs. Income Tax Officer, Ward-1, Satna

In the result, the appeal of the assesse is dismissed

ITA 11/JAB/2023[2018-19]Status: DisposedITAT Jabalpur30 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43

Power Grid Mithilanchal Transmission Ltd, New Delhi vs. ITO, Ward 19(4), New Delhi

In the result, appeal by the assessee is allowed

ITA 68/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Nov 2023AY 2019-20

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Ved Jain, AdvFor Respondent: Ms Harpreet Kaur, Sr. DR
Section 143(1)Section 194ASection 250