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.
Suresh Kumar Gupta Vs. ACIT
ITA Nos. 3301 & 3302/Del/2023Delhi Bench ‘G’ New Delhi12 Mar 2025The Assessee filed a return of income at Rs. 2,97,100/- which was processed under section 143(1) of the Income Tax Act, 1961. The case was picked up for 'complete scrutiny' under the CASS system. An assessment order was passed under section…
Read summaryAvnish Aggarwal Vs DCIT
ITA No.1174/Del/2021Delhi Bench12 Mar 2025The case involves an appeal by Avnish Aggarwal against the order dated 15.07.2021 of the Commissioner of Income-tax (Appeals), Kanpur-4, arising from an order dated 31.12.2018 passed under sections 153C/143(3) of the Income Tax Act, 1961 by…
Read summaryVipul Mittal v. DCIT
ITA No. 1052/Del/2025Delhi Bench7 Mar 2025This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…
Read summaryChevrolet Sales India Pvt. Ltd. Vs. ACIT
ITA No.4327/Del/2024Delhi Bench7 Mar 2025The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. …
Read summaryN.M. Rothschild & Sons Limited vs DCIT
ITA No.760/Del/2023Delhi Bench7 Mar 2025This appeal is filed by N.M. Rothschild & Sons Limited against the final assessment order dated 20/01/2023 passed under section 143(3) read with section 144C(13) for the assessment year 2020-21. The assessee raised several grounds of appeal…
Read summaryITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016
ITAs No.2462 & 2463/Del/2016, ITAs No.3173 & 3174/Del/2016Delhi Bench7 Mar 2025The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-23, New Delhi, which had deleted substantive and protective additions made in the assessment orders for the assessment years 2011-12 and…
Read summaryM/s. HSC C&C JV Vs. ACIT
ITA No.2963/Del/2015Delhi Bench7 Mar 2025The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act…
Read summaryGulshan Chawla Vs. Income-Tax Officer, Ward 59(4), New Delhi
ITA No. 585/DEL/2024Delhi Bench 'B', New Delhi5 Mar 2025The appellant/assessee filed an e-return of income-tax declaring a total income of Rs.5,68,839/- on 31.03.2018. The return was processed under Section 143(1) of the Income-Tax Act, 1961 and selected for scrutiny assessment under Section 143…
Read summaryIG Watteeuw International vs ACIT, Circle International Tax - 2(1)(1)
ITA No. 2095/Del/2022Delhi Bench ‘D’, New Delhi4 Mar 2025The assessee, IG Watteeuw International, filed an appeal against the assessment order dated 21.07.2022 issued by the ACIT, Circle International Tax-2 (1)(1), Delhi. This order was framed following the directions of the Dispute Resolution Pa…
Read summaryZimmer India Pvt. Ltd. vs. DCIT
ITA No. 4314/Del/2024Delhi Bench29 Jan 2026The captioned appeal is filed by the Assessee, Zimmer India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining t…
Read summaryWin Medicare Pvt. Ltd. Vs. Assessment Unit
ITA No. 3159/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Win Medicare Private Limited against the Final Assessment Order passed by the Assessment Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 04/06/2024 f…
Read summaryWhite Orchid Hospitality (P) Ltd. vs. DCIT
ITA No.5130/Del/2025Delhi Bench9 Jan 2026The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th…
Read summaryWabtec Locomotive Pvt. Ltd. Vs. DCIT
ITA No. 4207/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The appeal is filed by Wabtec Locomotive Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 31/07/2024 pertaining to the Assessme…
Read summaryVivo Mobile India Pvt. Ltd. Vs. ACIT
ITA Nos. 1487, 1488 & 4408/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves appeals filed by Vivo Mobile India Pvt. Ltd. against the Final Assessment Orders passed by the Assessing Officer for the Assessment Years 2017-18, 2018-19, and 2020-21. The appellant contends that these orders are time-bar…
Read summaryValvoline Cummins Pvt. Ltd. Vs. DCIT
ITA No. 4178/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by Valvoline Cummins Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 23/07/2024, for the Asses…
Read summaryT S Tech Sun India Pvt. Ltd. Vs. ACIT
ITA No. 4391/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by TS Tech Sun India Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 26/…
Read summaryToyota Boshoku Device India Pvt. Ltd. vs. A.U
ITA No. 3443/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by Toyota Boshoku Device India Pvt. Ltd. against the Final Assessment Order passed by the Assessment Unit, Income Tax Department, Gurgaon, under Section 143(3) read with Section 144C(13) and Section 144B of…
Read summaryToyo Ink India Pvt. Ltd. Vs. the DCIT
ITA No. 4299/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The appeal is filed by Toyo Ink India Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining to the Assessment …
Read summarySpectro Analytical Labs Private Limited Vs. AU, Income Tax Department
ITA No.5848/Del/2024Delhi Bench28 Jan 2026The assessee, Spectro Analytical Labs Private Limited, is engaged in the business of material testing, inspection, and certification services. During the assessment year 2021-22, the assessee entered into several international transactions …
Read summarySignify Innovations India Ltd. vs. DCIT
ITA No. 4510/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Signify Innovations India Limited against the Final Assessment Order passed by the Deputy Commissioner of Income Tax on 31/07/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessm…
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