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.
TBO Tek Ltd. Vs Addl./Joint/Deputy/ACIT
ITA No. 4222/Del/2024Delhi Bench ‘F’, New Delhi18 Mar 2025This appeal by TBO Tek Ltd. for Assessment Year 2020-21 arises against the order of the CIT(A)/NFAC, Delhi, which made adjustments under section 143(1) of the Income Tax Act, 1961. The assessee company raised several grounds of appeal, prim…
Read summaryITA No. 6206 to 6210/Del/2015 & CO 398 to 401/Del/2015 Green Mark Infra Ltd. ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018 Moderate Credit Corp. Pvt. Ltd.
ITA No. 6206 to 6210/Del/2015 & CO 398 to 401/Del/2015, ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018Delhi Bench ‘G’, New Delhi17 Mar 2025The assessees, Green Mark Infra Limited and Moderate Credit Corporation Private Limited, filed their original Income Tax Returns for various assessment years. The Assessing Officer received information that the assessees were engaged in pro…
Read summaryPowergrid Rampur Sambhal Transmission Limited vs. Income Tax Officer, Ward 20(1), Delhi
ITA No.5236/DEL/2025Delhi Bench7 Jan 2026The assessee, Powergrid Rampur Sambhal Transmission Limited, filed its return of income for Assessment Year 2022-23 on 22.09.2022. The return was processed under Section 143(1) of the Income-Tax Act, 1961, wherein only a TDS credit of Rs.3,…
Read summaryNTT Communications India Network Services Pvt. Ltd. vs DCIT
ITA No.4311/Del/2025Delhi "A" Bench27 Nov 2025The assessee company, NTT Communications India Network Services Pvt. Ltd., was incorporated on 13 April 2015 and is engaged in providing NLD (National Long Distance) services in India. The company filed its return of income on 18 January 20…
Read summaryDCIT, Circle-19(1), Delhi Vs. Outsourcepartners International Pvt. Ltd.
ITA No.5808/Del/2024 & ITA No.5975/Del/2024Delhi Bench16 Jan 2026These Revenue’s and assessee’s cross appeals ITA Nos.5808/Del/2024 and 5975/Del/2024 for assessment year 2018-19 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s D…
Read summaryAvalon Infrastructures Pvt. Ltd. vs. ACIT/DCIT, Circle-3(2), Delhi
ITA No.8994/Del/2025Delhi Bench28 Jan 2026This appeal pertains to the assessment year 2019-20 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 24.01.2023. The assessee, Avalon Infrastructures Pvt. L…
Read summarySri Santosh Salampuria Vs ITO Ward-3(1), Bankura
ITA No.2271/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the assessee, Sri Santosh Salampuria, against the order dated 31.07.2025, passed by the ld.Addl/CIT(A)-5, Mumbai, for the assessment year 2024-2025. The assessee claimed that the appeal was delayed by 8 days due t…
Read summaryKhushboo Shah Vs ADIT/CPC, Bengaluru
ITA No.2643/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the assessee, Khushboo Shah, against the order dated 19.09.2025, passed by the ld.Addl/JCIT(A)-4, Mumbai for the assessment year 2020-2021. The assessee is an individual and a partner in a partnership firm. When f…
Read summaryKhemani Charitable Trust Vs ITO Ward-1(4), Exemption, Kolkata
ITA No.2099/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the assessee, Khemani Charitable Trust, against the order dated 18.07.2025, passed by the ld.Addl/JCIT(A), Madurai, for the assessment year 2024-2025. The assessee had filed its return of income on 15/11/2024 alon…
Read summaryDuckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum
ITA No.2272/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming…
Read summaryDali Kundu Educational Trust Vs Dy. Director, CPC, Bengaluru/ITO, Ward-2(1), Exemption, Durgapur
ITA No.646/KOL/2025Kolkata12 Jan 2026This is an appeal filed by the assessee, Dali Kundu Educational Trust, against the order dated 07.03.2025 passed by the ld.Addl/JCIT(A)-5, Mumbai, for the assessment year 2024-2025. None represented the assessee on behalf during the hearing…
Read summaryConcord Fortune Minerals India Pvt. Ltd. vs. ACIT, Circle 11(1)
ITA No. 1650/KOL/2025Kolkata14 Jan 2026The assessee, Concord Fortune Minerals India Pvt. Ltd., filed its return of income on 29.11.2017, declaring a total income of ₹18,74,280/-. The case was selected for scrutiny, and statutory notices under sections 143(2) and 142(1) of the In…
Read summaryAsha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata
ITA No.2553/KOL/2025Kolkata12 Jan 2026This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under secti…
Read summarySujit Kumar Deb Vs. Income Tax Officer 42(1)(5)
I.T.A. No. 3565/Mum/2025Mumbai Bench14 Jan 2026The assessee, Sujit Kumar Deb, a bank employee, filed his return of income on 08.08.2013 declaring a total income of Rs 8,17,120 after claiming prepaid tax in the form of TDS of Rs 28,187. The Central Processing Centre (CPC) in the intimati…
Read summarySterling Court F Wing Co-op. Housing Society Ltd. vs. ITO, Ward-31(2)(1)
ITA Nos. 7121, 7120 & 7122/Mum/2025SMC Bench, Mumbai12 Jan 2026The assessee, Sterling Court F Wing Co-op. Housing Society Ltd., filed its return of income for the assessment years 2012-13, 2013-14, and 2014-15, claiming deductions under section 80P(2)(d) of the Income Tax Act, 1961. The Assessing Offic…
Read summaryShreyas Paradkar (Individual) Vs. ITO Range 1(1)
ITA No.4721/M/2025Mumbai Bench23 Jan 2026The assessee, Shreyas Paradkar, claimed to have opted for the new tax regime while filing his return of income on 25th July 2023. The income-tax website showed a tax payable of ₹5,000 after giving credit for TDS. However, on the first page …
Read summaryO P Jindal Foundation Vs ITO, Exem. Ward-2(2), Mumbai
ITA Nos. 6374/MUM/2025 (AY: 2018-19) & ITA No. 6375/MUM/ 2025 (AY: 2019-20)SMC Bench, Mumbai21 Jan 2026These two appeals by the assessee, O P Jindal Foundation, are directed against the separate orders of the ld. CIT(A), ADDL/JCIT(A)-2, Gurugram dated 18.08.2025 and 29.08.2025 for Assessment Year (AY) 2018-19 & 2019-20 respectively. The asse…
Read summaryNayana Digant Kapadia Vs. Income Tax Officer
ITA No. 3173/MUM/2025H(SMC) Bench, Mumbai6 Jan 2026The assessee, Nayana Digant Kapadia, filed her original return of income on 28.07.2017 which was revised on 25.03.2019, reporting total income at Rs.4,35,340/-. The income included salary and other sources, with interest reported from bank …
Read summaryD.G. Exports vs. Deputy Commissioner of Income Tax-23(1)
ITA No. 3483/Mum/2025Mumbai "D" Bench27 Jan 2026The assessee, D.G. Exports, filed its original return of income on 16-08-2011, which was processed under section 143(1) of the Income Tax Act, 1961. The case was reopened under section 147 of the Act based on information from DGIT (Inv.), M…
Read summaryITA No. 4353/MUM/2025 (AY: 2009-10) & ITA No. 4352/MUM/2025 (AY: 2012-13)
ITA No. 4353/MUM/2025 & ITA No. 4352/MUM/2025Mumbai Bench19 Jan 2026The assessee-company, M/s Essar Power Gujarat Limited, is engaged in the business of generation of electricity. The case was reopened under Section 147 based on information from the Directorate of Revenue Intelligence (DRI) regarding over-i…
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