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.
Pahalampur Samabay Krishi Unnayan Ltd. vs ITO, Ward-23(1), Hooghly
ITA No.887/Kol/2025Kolkata Bench2 Sept 2025This is an appeal filed by the revenue against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10008638 dated 07.06.2022. The appeal has been filed by the assessee with a …
Read summaryMudiali Club Vs ITO Ward-1(4), Exemption
ITA No.2443/KOL/2025Kolkata Bench1 Jan 2026This is an appeal filed by the assessee, Mudiali Club, against the order of the ld. Addl./JCIT(A)-4, Mumbai, dated 18.06.2024 for the assessment year 2018-2019. The appeal was filed belatedly by 59 days, but the delay was condoned as the as…
Read summaryRajesh Agarwal vs. Income Tax Officer
I.T.A. No. 1898/Kol/2025SMC Bench, Kolkata24 Oct 2025The assessee, Rajesh Agarwal, filed his return of income for the assessment year 2015-16 declaring a total income of ₹10,20,410/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny…
Read summaryCathay Pacific Airways Limited
ITA No. 1220/KOL/2025Kolkata Bench14 Oct 2025The appellant, Cathay Pacific Airways Limited, a non-resident company engaged in the business of operation of aircraft in international traffic, filed its return of income for the year under consideration declaring a total income of Rs. 1,6…
Read summarySaraswati Devi Educational and Social Trust Vs CPC, Bangalore/ITO Ward-1(3),Exemption, Kolkata
ITA No.873 & 874/KOL/2025Kolkata4 Nov 2025The assessee, Saraswati Devi Educational and Social Trust, filed its return of income claiming exemption under Section 11 of the Income Tax Act for the assessment years 2020-2021 and 2023-2024. However, the Assessing Officer (AO) rejected t…
Read summaryEducational Foundation And Charitable Organization
ITA No. 1137/KOL/2025Kolkata Bench21 Nov 2025The present appeal is directed at the instance of the assessee against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Noida dated 25.02.2025 passed for Assessment Year 2020-2021. The counsel for the assessee submi…
Read summaryAgarwal Maheswari & CO vs ITO Ward-22(2), Kolkata
ITA No.1753/KOL/2025Kolkata21 Nov 2025The present appeal is directed at the instance of the assessee against the order of the ld. Add/JCIT(A), Ranchi, dated 13.06.2025 passed for Assessment Year 2020-2021. The appellant submitted that the intimation issued under section 143(1) …
Read summaryM/s Blue Bird Technicks Pvt Ltd Vs DCIT, Circle-7(1), Kolkata
ITA No.2256/KOL/2025Kolkata Bench11 Dec 2025This is an appeal filed by M/s Blue Bird Technicks Pvt Ltd against the order of the ld. Addl./JCIT(A)-12, Mumbai, dated 07.08.2025 for the assessment year 2015-2016. The assessee is in the business of supplying telecom and signal parts to I…
Read summaryGopal Kundu Roy
ITA No. 2263/KOL/2025SMC Bench, Kolkata9 Dec 2025The assessee, Gopal Kundu Roy, sold his landed property for Rs.15,00,000/- on 03.09.2013. The stamp duty value of the property was Rs.15,09,374/-. He invested the sale proceeds in the construction of a new house property and claimed exempti…
Read summaryFather Leblond Trust Vs. CPC, Bengaluru
ITA No.: 1577/KOL/2025Kolkata 'A' Bench12 Dec 2025The assessee, Father Leblond Trust, is a trust approved under section 12A of the Income Tax Act, 1961. The extended due date for filing the original return under section 139(4A) was 31/10/2019. The audit report in Form No. 10BB dated 25/09/…
Read summaryChunakhali Samabay Krishi Unnayan Samity Ltd. Vs. I.T.O., Ward-56(3), Murshidabad
ITA No.: 943/KOL/2025Kolkata 'SMC' Bench8 Dec 2025The assessee, Chunakhali Samabay Krishi Unnayan Samity Ltd., is a co-operative society formed by cultivators for the benefit of its members, primarily for marketing agricultural produce and purchasing agricultural seeds and livestock. The s…
Read summaryVST Associates vs. ITO
ITA No. 2507/Bang/2024SMC BENCH: BANGALORE11 Feb 2025The assessee, VST Associates, filed a revised return of income on 31.5.2018 declaring income on a presumptive basis under section 44AD of the Income Tax Act, 1961. The income declared by the assessee was Rs. 18,87,077/-, which was computed …
Read summaryMs. Sumana Arora Vs. The Income Tax Officer
ITA Nos. 2449 & 2450/Bang/2024‘B’ Bench : Bangalore31 Jan 2025The assessee, Ms. Sumana Arora, is an individual receiving income from various sources including salary, house property, business, capital gains, and other sources. For the assessment years 2022-23 and 2023-24, she opted to compute her tax …
Read summaryM/s Palo Alto Networks India Technologies Private Limited Vs. The Dy. Commissioner of Income Tax (Appeals)
ITA No.2073/Bang/2024'A' Bench, Bangalore22 Jan 2025The assessee, M/s Palo Alto Networks India Technologies Private Limited, is a private limited company engaged in providing software development services and information technology-enabled services to its overseas group entities. During the …
Read summaryM/s. Jyothi Pattin Souhard Sahakari Niyamithi vs. The Income Tax Officer, Ward – 1, Gadag
ITA No. 2005/Bang/2024Bangalore20 Jan 2025The assessee, M/s. Jyothi Pattin Souhard Sahakari Niyamithi, a co-operative society, is engaged in the business of banking and providing credit facilities to its members. For the assessment year 2015-16, the assessee filed a return of incom…
Read summaryACIT vs Talbotforce Services Pvt. Ltd.
ITA No.4885/Del/2024Delhi 'E' Bench24 Feb 2025The case pertains to the disallowance of a deduction of Rs. 5,76,83,963/- claimed by Talbotforce Services Pvt. Ltd. under section 80-IAC of the Income Tax Act, 1961. The assessee, a Private Limited Company recognized as a START UP, filed it…
Read summaryAjay Kumar Bishnoi (AY: 2022-23)
ITA No.2381/Del/2024DELHI BENCH24 Feb 2025The instant appeal filed by the assessee, Ajay Kumar Bishnoi, is directed against the order dated 19.03.2024 passed by the Addl/JCIT(A)-6, Mumbai arising out of the intimation order dated 21.02.2023 passed under Section 143(1) of the Income…
Read summaryShah TC Overseas Pvt. Ltd. vs. Dy. CIT
ITA No. 1762/Del/2024Delhi Bench19 Feb 2025The appellant company, Shah TC Overseas Pvt. Ltd., is engaged in the business of consultancy in pharmaceuticals and providing domestic and international consultancy relating to registration of API/Bulk Drugs, Intermediate Chemicals & other …
Read summaryBando India Pvt. Ltd. vs. Addl. JCIT
ITA No.4855/Del/2024Delhi Bench 'A', New Delhi18 Feb 2025The assessee, Bando India Pvt. Ltd., filed an appeal against the order of the Ld. JCIT(A)-9, Mumbai dated 19.08.2024 in Appeal No. NFAC/2017-18/10186812 for AY 2018-19. The assessee raised four grounds of appeal, the first two concerning th…
Read summaryHowe Robinson Shipping India Pvt. Ltd. vs ACIT, CPC, Income Tax Office, Bengaluru
आ.अ.सं/.I.T.A No.2437/Del/2024Delhi Bench 'B'7 Feb 2025The assessee, Howe Robinson Shipping India Pvt. Ltd., is engaged in the business of ship brokering and filed its original return of income at NIL on 11.02.2021. The return was processed under section 143(1) of the Act on 18.12.2021, where a…
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