Section 143(3) of the Income Tax Act, 1961 — ITAT Judgements
170 tribunal judgements dealing with Section 143(3) of the Income Tax Act, 1961. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
ALM Infotech City Pvt. Ltd. Vs Income Tax Officer
ITA No.- 7093/Del/2025Delhi Bench25 Feb 2026AY 2021-22The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u…
Read summaryLaxmi Chand Aggarwal Vs. ITO
ITA NO. 6070/Del/2025DELHI BENCH ‘G’ NEW DELHI25 Feb 2026AY 2014-15An assessment order was passed on 30/12/2016 u/s 143(3) of the Income Tax Act, 1961 by making certain additions. Aggrieved by the assessment order, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeal …
Read summarySaya Buildcon Consortium Pvt. Ltd. vs ACIT
ITA No. 5638/Del/2025Delhi Bench ‘F’, New Delhi25 Feb 2026AY 2020-21The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)-26, Delhi’s DIN & order No. ITBA/APL/S/250/2025-26/1078494557(1) dated 15.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The case was called twice,…
Read summaryDCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.
ITA No. 3072/Del/2025Delhi Bench25 Feb 2026AY 2020-21The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was …
Read summarySushma Prakash vs ACIT
ITA No. 2880/DEL/2024Delhi Bench ‘G’, New Delhi25 Feb 2026AY 2018-19The assessee filed her return for A.Y. 2018-19 declaring total income of ₹ 4,87,24,070/-. Assessee is engaged in the business of real estate and declared income from various projects following ‘Percentage Completion Method’. During scrutiny…
Read summarySandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
आअसं.1158/धिल्ली /2022(नि.व. 2017-18), ITA No.1158/DEL/2022 (A.Y.2017-18)Delhi Bench 'D', Delhi25 Feb 2026AY 2017-18The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
Read summaryShriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
ITA No.4815/Del/2025Delhi Bench24 Feb 2026AY 2018-19The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
Read summaryDCIT, Central Circle-15, New Delhi vs Sumati Garg
ITA No. 3599/Del/2018Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2009-10The Revenue’s appeal for Assessment Year 2009-10 arises against the CIT(A)-12, New Delhi’s order dated 19.01.2018 in case No. 478/2016-17, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The Revenue raises its sole substantive gr…
Read summaryAddl. CIT, Special Range-7, New Delhi vs PEC Ltd. & PEC Ltd. vs DCIT, Circle-19(2), New Delhi
ITA No. 4557/Del/2018 & ITA No. 7305/Del/2019Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2011-12 & 2012-13The Revenue’s and the assessee’s appeals arise against the CIT(A)-38, New Delhi’s orders dated 08.01.2018 and 25.06.2019 passed in case No.83/2017-18 and 353/2018-19, in proceedings u/s 143(3) r.w.s. 147 and u/s 143(3) of the Income Tax Act…
Read summarySundeep Dhuper vs. ACIT, Circle-3
ITA No.4447/Del/2025B Bench, Delhi20 Feb 2026AY 2008-09The appellant, Sundeep Dhuper, filed an appeal against the order dated 16.05.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 31.12.2018 u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 passed by the ACI…
Read summaryMachino Polymers Ltd. vs ACIT
ITA No.4056/Del/2025Delhi 'G' Bench20 Feb 2026AY 2016-17The assessee company filed its return of income declaring income of INR 7,74,50,890/- on 30.09.2016. The return was processed u/s 143(1) of the Act and case was selected for scrutiny under CASS (Complete Scrutiny). Notice u/s 143(2) of the …
Read summaryACIT, CC-25 vs. Neena Jain
ITA No. 4450/Del/2025 CO No. 163/Del/2025A Bench, Delhi20 Feb 2026AY 2017-18The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.03.2025 of the Ld. CIT(A)-29, New Delhi. The impugned assessment order dated 23.04.2021 u/s 153A r.w.s 143(3) of the Income Tax Act, 19…
Read summaryACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
ITA No. 779/DEL/2019Delhi Bench20 Feb 2026AY 2015-16The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Read summaryDCIT, Circle-1(1) Vs. Media Agility India Private Limited
ITA No.6398/Del/2025A Bench, Delhi18 Feb 2026AY 2016-17This appeal was preferred by the revenue against the order dated 27.12.2024 of Ld. National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 30.12.2018 u/s 143(3) of the Income Tax Act, 1961 passed by ACIT, Ci…
Read summaryGhanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad
IT(SS)As No.5845 to 5851/Del/2025, IT(SS)As No.5900 to 5905/Del/2025Delhi Bench18 Feb 2026AY 2012-13 to 2018-19, 2012-13 to 2017-18The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operatio…
Read summaryIdemitsu Lube India Private Limited vs. DCIT Circle 10(1)
ITA No.5132/Del/2024Delhi Bench 'H', New DelhiAY 2021-22The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th…
Read summaryACIT, Central Circle-4, New Delhi vs M/s Jagatjit Industries Ltd.
ITA No. 83 & CO 97/Del/2018, ITA No. 84 & CO 98/Del/2018, ITA No. 85/Del/2018Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2011-12, 2012-13, 2013-14The Revenue's three appeals along with assessee's cross objections in former twin cases ITA Nos. 83 to 85/Del/2018 and CO Nos. 97 & 98/Del/2018, for assessment years 2011-12 to 2013-14, arise against the CIT(A)-23, New Delhi’s common order …
Read summaryNAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
ITA No. 4579/Del/2024DELHI BENCHAY 2012-13The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/…
Read summaryMax Square Ltd. vs ITO
ITA No.4100/Del/2025Delhi 'G' Bench13 Feb 2026AY 2021-22The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
Read summaryDeputy Commissioner of Income Tax vs Oriental Nagpur Bye Pass Construction Pvt. Ltd.
ITA No.- 7059/Del/2025Delhi Bench12 Feb 2026AY 2018-19The assessee company, Oriental Nagpur Bye Pass Construction Pvt. Ltd., filed its return of income declaring NIL income for A.Y. 2018-19. The case was selected for scrutiny due to low profit margins and large refund claims. The AO disallowed…
Read summary