Section 143(1) — ITAT Judgements
65 tribunal judgements dealing with Section 143(1). Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Karan Motors Pvt. Ltd. vs Central Circle- 27
ITA No. 6078/DEL/2025Delhi Bench ‘G’, New Delhi25 Feb 2026AY 2019-20The appeal is preferred by the assessee against the order dated 10.09.2024, passed by Addl/JCIT(A)-1, Siliguri u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2018-19/10076309 for A.Y. 2019-20. The appeal was time-barred by 301 days…
Read summaryTimble Technologies Pvt. Ltd. vs. Assessing Officer
ITA No.3357/Del/2025Delhi Bench ‘G’AY 2021-22The assessee filed ITR of net amount payable as Nil for AY 2021-22, claiming deduction of Rs.4,20,06,119/- u/s 80IAC of the Act. The CPC refused the rebate u/s 80IAC and created demand of Rs.60,67,357/-. The assessee appealed before the Ld.…
Read summaryAakash Bhardwaj vs AO Circle-1
ITA No. 5995/DEL/2025Delhi Bench 'G', New Delhi20 Feb 2026AY 2024-25The assessee is engaged in the business of providing industrial manpower to his clients and had filed its return for A.Y. 2024-25 on 07.11.2024. Subsequently, the assessee revised its return on 15.01.2025, declaring income of Rs. 25,41,180/…
Read summaryIndian Forest Industries P. Ltd. Vs. Income Tax Officer, Ward-12(1)
ITA No.1424/DEL/2025 (A.Y.2018-19)Delhi Bench19 Feb 2026AY 2018-19The assessee filed its original return of income for AY 2018-19 on 29.09.2018. At the time of filing Audit Report, the Auditors inadvertently marked 'Yes' instead of 'No' in Column 14.b against the query 'deviation from the method of valuat…
Read summaryInstitute of Rehabilitation v. Exemption, Ward 1(2)
ITA Nos.6442 to 6446/Del/2025A Bench, Delhi18 Feb 2026AY 2017-18 to 2021-22The assessee is a society registered on 25.10.1999 and engaged in imparting education for the welfare of deaf and dumb children as well as mentally retarded kids from class 1 to 8. The society has been granted registration u/s 12A r.w.s 12A…
Read summaryMBD Printographics Private Ltd. vs. DCIT
ITA No.1660/Del/2025Delhi Bench13 Feb 2026AY 2023-24The assessee, MBD Printographics Private Ltd., filed an appeal against the order of the Ld. Commissioner of Income-tax (Appeals), Mumbai, denying the benefit of the new tax regime under Section 115BAA of the Income Tax Act, 1961 due to non-…
Read summarySankalp Society vs Income Tax Officer(E)
ITA No. 331/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2014-15The assessee’s twin appeals for Assessment Years 2014-15 and 2018-19 arise against the Ad dl./JCIT(A)-1, Ahmedabad’s DIN & order No. IT BA/AP L/S/250/2025-26/1084344501(1) & 1084344609(1) dated 02.01.2026, in proceedings u/s 143(1) of the I…
Read summaryThe Federation of Indian Publishers vs Income Tax Officer
ITA No. 163/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2024-25The assessee’s appeal for Assessment Year 2024-25 arises against the Addl./JC IT(A), Agra’s DIN & order No. ITBA/APL/ S/250/2025-26/1079012042(1) dated 29.07.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The assessee is aggri…
Read summaryEradicatus Infectus Pvt. Ltd. vs. DCIT
ITA No.3934/Del/2025Delhi Bench6 Feb 2026AY 2023-24The assessee-company, Eradicatus Infectus Pvt. Ltd., incorporated on 04.12.2019, is engaged in the business of Healthcare & Lifesciences Industry & Medical Devices/ Bio Medical Sector. The company filed its Income Tax Return for AY 2023-24 …
Read summaryAmrit CSR Foundation vs Income Tax Officer
ITA No. 8879/Del/2025Delhi Bench ‘SMC’, New Delhi4 Feb 2026AY 2016-17The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authoriti…
Read summaryMaharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
ITA No. 476/Kol/2024Kolkata Bench26 Mar 2025This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for A…
Read summaryA Sirkar Co. Jewellers Pvt. Ltd. Vs. D.C.I.T., Circle - 12(1), Kolkata
ITA No.1718/KOL/2024Kolkata25 Mar 2025This is an appeal preferred by the assessee, A Sirkar Co. Jewellers Pvt. Ltd., against the order of the National Faceless Appeal Centre, Delhi, dated 22.09.2023 for the Assessment Year 2017-18. The assessee filed the appeal with a delay of …
Read summaryBansal Foundation
ITA No. 2235/KOL/2024Kolkata Bench18 Mar 2025The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL…
Read summaryAbhishek Kanoria vs Income Tax Officer
ITA No. 843/KOL/2024Kolkata Bench17 Mar 2025The assessee, Abhishek Kanoria, filed his return of income for the assessment year 2021-22 declaring total income of Rs.35,47,500/- as income from salary and interest income of Rs.5,055/-. The Centralized Processing Center (CPC) processed t…
Read summaryDy. CIT, Circle 4(1) Vs. Tide Water Oil Co. (India) Ltd.
ITA No.1451/KOL/2023Kolkata17 Mar 2025The assessee, Tide Water Oil Co. (India) Ltd., engaged in the business of manufacturing and marketing of Lubricating oils, Greases and Wind Power, filed the return of income on 23.11.2015, declaring total income at ₹214,71,41,320/-. The ret…
Read summaryB.S. Sponge Pvt. Ltd. Vs ADIT, CPC Bengaluru
ITA No. 2275/Kol/2024Kolkata5 Mar 2025The assessee, B.S. Sponge Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-27, passed under section 250 of the Income Tax Act, 1961, for the Assessment Year 2021-22. The assessee had file…
Read summaryM/s. S.P. Jaiswal Estates Pvt. Ltd. Vs DCIT, Central Circle-2(4), Kolkata
ITA No. 1032/Kol/2024Kolkata5 Mar 2025The assessee, M/s. S.P. Jaiswal Estates Pvt. Ltd., filed its return of income along with an audit report for the assessment year 2018-19. The Central Processing Centre (CPC), Bengaluru issued an intimation under section 143(1) of the Income…
Read summaryLandis +Gyr Limited Vs. DCIT, Cir.1(1)
ITA No.573/KOL/2024Kolkata4 Mar 2025The assessee, Landis +Gyr Limited, filed its return of income on 29.12.2022 declaring total income at ₹nil but claimed a loss to be carried forward at ₹20,95,41,402/-. The return was processed under section 143(1) of the Act, and the claime…
Read summaryOzone Pharmaceuticals Limited Vs. DCIT
ITA Nos.1029/Del/2024Delhi Bench26 Mar 2025The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Sect…
Read summaryVikalp Education Society Vs. DCIT
ITA No. 2939/Del/2024Delhi Bench19 Mar 2025The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
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