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.
Deepshikha Trading Company Pvt. Ltd. Vs. ITO, Ward-6(2), Kolkata
1957/KOL/2024KOLKATA ‘SMC’ BENCH, KOLKATA14 Jan 2025The assessee, Deepshikha Trading Company Pvt. Ltd., filed the return of income on 30.09.2018 showing total income of Rs. 16,92,420/-. The case was selected for scrutiny under CASS due to 'amalgamation or demerger during the year' and 'large…
Read summaryTajpur S.K.U.S Ltd. Vs. DCIT, CPC, Bengaluru
I.T.A. No.: 1981/KOL/2024Kolkata 'SMC' Bench13 Jan 2025The assessee, Tajpur S.K.U.S Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal wa…
Read summaryI.T.A. No. 1318/KOL/2024
1318/KOL/2024Kolkata 'C' Bench6 Jan 2025The assessee, Hi Tech Systems & Services Limited, is an entity eligible to claim deduction under section 80IA of the Income Tax Act, 1961, in respect of wind power plants. The assessee filed its return of income on 07.11.2022, within the ex…
Read summaryDCIT(Exemption) vs. G D Charitable Society
I.T.A. No. 291/Kol/2023Kolkata Bench8 Jan 2025The case pertains to an appeal filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which allowed the assessee, G D Charitable Society, relief by condoning th…
Read summaryLion Services 210, Padma, Tower II Rahendra Place, Delhi Vs. Addl. JCIT Ludhiana
ITA No.1711/Del/2024Delhi Bench ‘E’, New Delhi13 Jan 2025The assessee, Lion Services, filed a return of income declaring a total income of Rs. 23,83,25,437/- on 30.10.2019. The Central Processing Centre (CPC) Bangalore issued a communication of proposed adjustment under section 143(1)(a) of the I…
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