Section 143(3) — ITAT Judgements
246 tribunal judgements dealing with Section 143(3). Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Kuldip Kumar Goel vs. ACIT (1)(1)
ITA No.3285/Del/2025Delhi Bench ‘E’6 Feb 2026AY 2012-13The appellant, Kuldip Kumar Goel, an individual, filed an original Income Tax Return for A.Y. 2012-13 declaring income of Rs. 30,85,160/-. The assessment under section 143(3) of the Act was completed on 17.03.2015 by accepting the return in…
Read summaryMs. Asha Gupta Vs. DCIT
ITA No.5540/Del/2025Delhi Bench4 Feb 2026AY 2021-22The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incrimi…
Read summaryRMP Holdings Private Limited vs. Income Tax Officer
ITA No.4592/Del/2025Delhi Bench 'B'4 Feb 2026AY 2012-13The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were…
Read summaryN V Distilleries Pvt. Ltd. vs DCIT
ITA Nos.3361/Del/2025 & OthersDelhi Bench ‘E’, New Delhi4 Feb 2026AY 2015-16 to 2018-19The assessee filed cross-appeals challenging the validity of assessment orders passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961, based on the approval granted under Section 153D of the Act. The approval was gra…
Read summaryIncome tax Officer vs. Veer Kunwar Singh Shodh Sansthan
ITA No. 3999/DEL/2025Delhi ‘G’ Bench4 Feb 2026AY 2018-19The assessee, M/s. Veer Kunwar Singh Shodh Sansthan, is a public charitable trust registered under section 12A of the Income-tax Act, 1961. The trust was created for the relief of the poor and to promote science, art, and culture. The asses…
Read summaryShamim Ahmad Vs The I.T.O
ITA No. 4241/DEL/2024Delhi ‘G’ Bench4 Feb 2026AY 2012-13The assessee, Shamim Ahmad, is engaged in the trading of livestock. He filed his return of income on 25.07.2012 declaring an income of Rs. 4,99,507/-. The case was reopened vide notice u/s 148 dated 28.03.2019 and completed u/s 143(3) r.w.s…
Read summaryHonda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT
ITA No.- 5286/Del/2024Delhi Bench4 Feb 2026AY 2021-22The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in …
Read summarySh. Vipul Gupta Vs. DCIT, CC-2, Noida
ITA No.190/Del/2021Delhi Bench4 Feb 2026AY 2013-14The assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s order dated 31.10.2018 passed in case no. CIT(A)-IV/10003/DCIT-CC-Noida/2016-17, involving proce…
Read summaryCompass India Support Services Pvt. Ltd. Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax/ Income-tax Officer
ITA No.- 511/Del/2022 and 1383/Del/2022Delhi Bench4 Feb 2026AY 2017-18, 2018-19The assessee, Compass India Support Services Pvt. Ltd., filed appeals against the Final Assessment Orders for Assessment Years 2017-18 and 2018-19, challenging transfer pricing adjustments made by the Assessing Officer. The assessee argued …
Read summaryKrishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
ITA No.4076/Del/2024Delhi Bench3 Feb 2026AY 2017-18This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Read summaryShagun Dhawan vs. Addl./JCIT
ITA No.8350/Del/2025Delhi Bench2 Feb 2026AY 2017-18The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Chennai’s DIN and order no. ITBA/APL/S/250/2025-26/1081812663(1), dated 16.10.2025 involving proceedings under sectio…
Read summarySh. Gopesh Mehta v. Income tax Officer, Ward-1, Narnaul
ITA No.7904/Del/2025Delhi Bench2 Feb 2026AY 2017-18The assessee/appellant is aggrieved against the lower authorities' findings treating his cash deposits during demonetization amounting to Rs.10,23,000/- as unexplained. The assessee argued that the deposits were redeposits of cash withdrawa…
Read summaryOjas Impex Private Limited Vs Income Tax Officer-19(1)
ITA No.3802/DEL/2024Delhi Bench2 Feb 2026AY 2012-13The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…
Read summaryIncome Tax Officer, Ward-20(1), New Delhi vs. M/s. Precision Agencies Pvt. Ltd.
ITA Nos.9038, 9039, 9040, 9274/Del/2019 & C.O. No.10/Del/2020Delhi Bench2 Feb 2026AY 2000-01, 2001-02, 2002-03The instant batch of five cases pertains to the single assessee 'M/s. Precision Agencies Pvt. Ltd.'. The main issue raised is the correctness of the impugned section 68 unexplained cash credits addition and the alleged commission payment th…
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 summaryAT & S India Pvt. Ltd. Vs. PCIT, Kolkata-2, Kolkata
I.T.A. No. 1219/Kol/2024Kolkata Bench25 Mar 2025This appeal was filed by AT & S India Pvt. Ltd. against the order of the Principal Commissioner of Income Tax (PCIT) - Kolkata-2, Kolkata, passed under Section 263 of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hea…
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 summarySatbir Mahato Vs. ITO, Ward 24(3)
ITA No.1155/KOL/2023Kolkata Bench17 Mar 2025The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
Read summarySitaram Pareek vs. ITO, Ward-36(1), Kolkata
I.T.A. No.378/Kol/2024 & I.T.A. No.653/Kol/2024Kolkata Bench11 Mar 2025The assessee, Sitaram Pareek, is an individual engaged in the business of a commission agent where he purchases jute on behalf of clients, receives money in his account from the clients, withdraws the money, and pays the sellers of jute on …
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…
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