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.
Seema Puri Vs. ITO
ITA No.7591/Del/2025Delhi Bench30 Jan 2026The case involves an appeal by the assessee, Seema Puri, against the order of the Ld. Additional Commissioner of Income Tax (Appeals), Bhubaneshwar, for the Assessment Year 2011-12. The assessee filed an appeal on several grounds, primarily…
Read summarySamsung Data Systems India Pvt. Ltd. Vs. ITO
ITA No. 3884/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves an appeal by Samsung Data Systems India Pvt. Ltd. against the Final Assessment Order passed by the Income Tax Officer on 28/06/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessment Order is…
Read summaryRolls-Royce India Pvt. Ltd. vs. ACIT
ITA No. 1672/Del/2022Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by Rolls-Royce India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 dated 28/06/2022 pertaining to the Assessment Year …
Read summaryRohde & Schwarz India Pvt. Ltd. Vs. DCIT
ITA No. 4414/Del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by Rohde & Schwarz 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 27/07/2024 pertaining to the A…
Read summaryRenew Wind Energy Vs. DCIT
ITA No. 4238 & 4421/Del/2024DELHI BENCH ‘H’ NEW DELHI29 Jan 2026The captioned appeals are filed by the Assessees challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 18/07/2024 and 26/07/2024 pertain…
Read summaryRama Pashu Aahar Pvt. Ltd. Vs Deputy Commissioner of Income Tax
ITA No.5805 & 5806/Del/2025Delhi Bench13 Jan 2026These two appeals have been preferred by the assessee, Rama Pashu Aahar Pvt. Ltd., against the orders dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, under section 143(3) read with section 147 and unde…
Read summaryRaja Paints India Private Limited Vs Deputy Commissioner of Income Tax
ITA No.5142/DEL/2025Delhi Bench15 Jan 2026The assessee, Raja Paints India Private Limited, is contesting an ad-hoc addition of Rs.3,05,61,134/- made by the Assessing Officer (AO) on account of Gross Profit for Assessment Year 2017-18. A survey under section 133A was conducted on th…
Read summaryQualcomm India Private Limited Vs. ACIT
ITA Nos. 537, 2374 & 4412/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeals are filed by Qualcomm India Private Limited challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 31/01/2022 for A…
Read summaryPUSHPA SALUJA, VS. ITO, WARD 45(4)
ITA No. 1491/Del/2022Delhi Bench ‘A’ : New Delhi8 Jan 2026This appeal by the assessee, Pushpa Saluja, arises from the order of the Ld. CIT(A)-15, New Delhi in appeal No. 322/16-17 dated 23.9.2019. The assessment was framed by the AO under section 143(3) of the Income Tax Act, 1961 dated 12.03.2024…
Read summaryPersolkelly India Pvt. Ltd. Vs. DCIT
ITA No. 4390/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Persolkelly India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 29/07/2024 pertaining to the Assess…
Read summaryOrange Business Services India Solutions Vs. ACIT
ITA No. 857/Del/2025Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by the Assessee, Orange Business Services India Solutions, 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 21/12…
Read summaryOnus Plantations & Argo Ltd. vs Dy. Commissioner of Income Tax
ITA No.5004/Del/2025Delhi 'A' Bench16 Jan 2026The case pertains to the assessment year 2015-16. A search and seizure action was conducted under section 132 of the Income Tax Act, 1961, revealing documents related to 'accommodation entry' transactions. The Assessing Officer (AO) assesse…
Read summaryM/s. Nishan Inbuild Ltd. Vs. Pr. CIT
ITA No.2033/Del/2023Delhi Bench14 Jan 2026The assessee, M/s. Nishan Inbuild Ltd., appealed against the Principal Commissioner of Income Tax (Central) [PCIT] at Meerut’s revision direction under section 263 of the Income-tax Act, 1961. The PCIT had deemed the Assessing Officer’s sec…
Read summaryNarender Nath Vs DCIT
ITA No. 4990/Del/2025Delhi Bench ‘E’, New Delhi8 Jan 2026The case involves an appeal by Narender Nath against the order of CIT(A)-23, Delhi, which upheld the assessment under section 153C read with section 143(3) of the Income Tax Act, 1961. The Assessing Officer had conducted a search on 23.03.2…
Read summaryM/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6
ITA No.4886/Del/2025Delhi Bench30 Jan 2026This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the…
Read summaryMurari Lal Harish Chand Jaiswal Pvt. Ltd. vs DCIT
ITA No.203/Del/2025Delhi 'A' Bench22 Jan 2026The assessee company, Murari Lal Harish Chand Jaiswal Pvt. Ltd., is engaged in the business of manufacturing tobacco products. The company filed its return of income for Assessment Year 2018-19 on 28.09.2018, declaring an income of INR 1,09…
Read summaryMonisha Dhawan (Through Legal Heir Nayana Dhavan) Vs. ACIT
ITA No.3961/Del/2025Delhi Bench7 Jan 2026The order of assessment was issued in the name of the deceased assessee Monisha Dhawan who died on 23.12.2013. The notice under Section 143(2) was issued on 22.04.2019 in the name of the deceased assessee and the assessment was finalized up…
Read summaryMIH Internet SEA PTE Ltd. vs The Assessing Officer
ITA No. 1683/Del/2023Delhi Bench 'H', New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, MIH Internet SEA PTE Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 27/04/2023 pertaining to the Assessme…
Read summarySh. Manish Khandelwal Vs. Income Tax Officer
ITA No.2995/Del/2024Delhi Bench22 Jan 2026The case involves an appeal by Sh. Manish Khandelwal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which disallowed certain expenditures as bogus under section 69C of the…
Read summaryLonza India Pvt. Ltd. Vs. DCIT
ITA No. 4155/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Lonza India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 12/07/2024 pertaining to the Assessment Y…
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