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.
Mahesh Kumar Choudhary vs. Income Tax Officer, Ward-36(1), Kolkata
ITA No. 2192/Kol/2024SMC Bench Kolkata3 Mar 2025The case involves an appeal by Mahesh Kumar Choudhary against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which upheld the addition of Rs. 17,35,500 by the Assessing Officer (AO) und…
Read summarySunita Gupta vs. Assistant Commissioner of Income Tax
I.T.A. No. 2039/Kol/2024Kolkata Bench3 Mar 2025The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit…
Read summarySmt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
ITA No.898/Del/2024 and ITA No.939/Del/2024Delhi Bench28 Mar 2025During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the …
Read summaryNaveen Kurele Vs. Asst. Commissioner of Income Tax
ITA No. 4165/Del/2024Delhi Bench28 Mar 2025The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1…
Read summaryITA No.1332/Del/2020
1332/Del/2020Delhi Bench28 Mar 2025This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi…
Read summaryBHUPINDER SINGH VS. NFAC, DELHI
ITA NO. 5651/Del/2024Delhi Bench27 Mar 2025The assessee, Bhupinder Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2024, relating to assessment year 2020-21. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assesse…
Read summarySachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
ITA No.2320/Del/2023Delhi Bench27 Mar 2025In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
Read summaryHughes Communications India Pvt. Ltd. vs. DCIT, Circle-12(1), Delhi
ITA No:- 3652/Del/2024Delhi Bench26 Mar 2025The appellant, Hughes Communications India Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2010-11. The assessing officer had completed the assessment under section …
Read summaryOzone Pharmaceuticals Limited Vs. DCIT
ITA Nos.1029/Del/2024Delhi Bench26 Mar 2025The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Sect…
Read summaryInter Continental Hotels Group (India) Pvt. Ltd. Vs ACIT, Circle-1(1), Gurgaon
ITA No.2013/Del/2022Delhi Bench26 Mar 2025The assessee, Inter Continental Hotels Group (India) Pvt. Ltd., is engaged in providing hotel management services and IT enabled services to third-party hotels in India. During the financial year 2017-18, the assessee entered into several i…
Read summaryEricsson India Pvt. Ltd. vs. DCIT
ITA No.1149/Del/2022Delhi Bench26 Mar 2025This appeal by Ericsson India Pvt. Ltd. for the assessment year 2015-16 is against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Delhi, dated 25.03.2022. The appeal involves proceedings under section 143(3) read with secti…
Read summaryHarjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
ITA No.1322/Del/2021Delhi Bench26 Mar 2025The basic facts of the case are that a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.11.2016 at the premises of the assessee, Shri Harjeet Singh Sahni. The search operation was conducted at the res…
Read summaryKorea Rural Community Corporation Vs. DCIT
ITA No.8236/Del/2018Delhi Bench26 Mar 2025The assessee, Korea Rural Community Corporation, appealed against the order of the DCIT, Circle-2(1)(2), Intl. Taxation/Assessing Officer, New Delhi, dated 30.12.2018, involving proceedings under section 144C(13)/143(3) of the Income-tax Ac…
Read summaryPaan Mahel Vs Income Tax Officer
ITA No. 1361/Del/2024Delhi Bench ‘F’, New Delhi20 Mar 2025The case pertains to the assessment year 2017-18. The assessee, Paan Mahel, appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions made by the Assessing Officer under section 68 read with section 115BBE …
Read summaryITA No. 1358/Del/2024 & CO No. 41/Del/2024
ITA No. 1358/Del/2024 & CO No. 41/Del/2024Delhi Bench ‘F’, New Delhi20 Mar 2025The case involves the reopening of an assessment under sections 147 and 144 of the Income Tax Act, 1961. The assessee, Raj Kumar Kedia HUF, filed a cross-objection challenging the validity of the reopening. The Assessing Officer had previou…
Read summaryJugal Kishor Pradhan vs ITO
I.T.A.No.427/Del/2024Delhi Bench19 Mar 2025The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total…
Read summaryVikalp Education Society Vs. DCIT
ITA No. 2939/Del/2024Delhi Bench19 Mar 2025The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
Read summarySurender Singh vs ITO
I.T.A.No.1886/Del/2024Delhi Bench19 Mar 2025This appeal is filed by Surender Singh against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 26.12.2018 for the Assessment Year 2011-12. The assessee raised several grounds, but only ground no.4 was pressed at the hearing. The case wa…
Read summaryITA No.7444/Del/1992 & ITA No.6874/Del/1995
ITA No.7444/Del/1992 & ITA No.6874/Del/1995Delhi Bench19 Mar 2025The instant batch of two appeals pertains to two assessees: M/s. Associated Techno Plastics (P.) Ltd. and M/s. HCL Employees & Investment Co. Ltd. The Revenue has filed its appeal ITA No.7444/Del/1992 against M/s. Associated Techno Plastics…
Read summaryFOOD RESEARCH AND ANALYSIS CENTRE vs. ITO, WARD 1(1), NEW DELHI
ITA NO. 1191/Del/2023DELHI BENCH “B”13 Mar 2025The assessee, FOOD RESEARCH AND ANALYSIS CENTRE, did not file its return of income for the assessment year 2011-12 in compliance with a notice under section 148 of the Act. The assessee submitted that its name was changed in August 2008 to …
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