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.
L T Foods Ltd. vs. DCIT
ITA No. 4425/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by the Assessee, L T Foods 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 26/07/2024 pertaining to the …
Read summarySh. Kapil Raj Anand Vs. DCIT
ITA Nos.873 & 877/Del/2025Delhi Bench5 Jan 2026The assessee, Sh. Kapil Raj Anand, raised a challenge against the Commissioner of Income Tax (Appeals)-30's orders treating his purchases amounting to Rs.3,40,17,291 in AY 2020-21 and Rs.23,79,987/- in AY 2021-22 sourced from M/s. Sanjay Ja…
Read summaryJubilant Generics Ltd. Vs. Assessment Unit
ITA No. 4316/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by Jubilant Generics Limited against the Final Assessment Order passed by the Assessment Unit under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 26/07/202…
Read summaryJohnson Matthey India P. Ltd. Vs. DCIT
ITA Nos. 2564 & 3953/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case involves two appeals filed by Johnson Matthey India P. Ltd. against the Final Assessment Orders passed by the Deputy Commissioner of Income Tax for Assessment Years 2018-19 and 2020-21. The Assessee contends that the Final Assessme…
Read summaryITA No. 6414/DEL/2017
ITA No. 6414/DEL/2017Delhi Bench 'F', Delhi9 Jan 2026The assessee firm, Mahabir Solvent Oil Mills, was engaged in the solvent extraction business at Taraori. The firm filed its return of income for the assessment year 2008-09 on 29.09.2008, declaring a taxable income of Rs. 69,720/-. The case…
Read summaryIntercontinental Hotels Group (India) Private Limited Vs. DCIT
ITA No. 4302/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Intercontinental Hotels Group (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…
Read summaryIndustic (India) Pvt. Ltd. Vs. ACIT
ITA No. 9713/Del/2019DELHI BENCH ‘H’ NEW DELHI28 Jan 2026The case pertains to an appeal filed by Industic (India) Pvt. Ltd. against the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 31/10/2019 for the Assessment Year 2015-16. The …
Read summaryITA No.4463/Del/2024
ITA No.4463/Del/2024Delhi Bench14 Jan 2026The case involves an appeal by the Revenue against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 26.07.2024. The Revenue’s grievance is based on the CIT(A)/NFAC r…
Read summaryHonda Trading Asia Company Ltd. Vs. DCIT
ITA No. 4936/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves an appeal filed by Honda Trading Asia Company Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/0…
Read summaryHonda Access India Private Limited Vs. ITO
ITA No. 4251/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by Honda Access India Private Limited against the Final Assessment Order passed by the Income Tax Officer (ITO) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 19/07/20…
Read summaryHeadstrong Services India Pvt. Ltd. vs. ACIT
ITA No. 2403/Del/2022Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Headstrong Services 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 31/07/2022 pertaining to th…
Read summaryHaskoningdhv Consulting Pvt. Ltd. Vs. ACIT
ITA No. 4430/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by HaskoningDHV Consulting 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 …
Read summaryGroupe SEB India Pvt. Ltd. Vs. ACIT (OSD)
ITA No. 2401/Del/2022DELHI BENCH ‘H’ NEW DELHI29 Jan 2026The captioned appeal is filed by the Assessee, Groupe SEB India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with sections 144C(13) and 144B of the Income Tax Act, 1961, dated 31/07/2022 pertaining to t…
Read summaryGoogle India Digital Services Pvt. Ltd. vs. AU
ITA No. 3311/Del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case pertains to an appeal filed by Google India Digital Services Pvt. Ltd. against the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 27/05/2024 for the…
Read summaryGenpact India Private Limited vs Assessment Unit, Income Tax Department
ITA No. 4115/DEL/2024 (A.Y. 2020-21) and ITA No. 5017/DEL/2024 (A.Y. 2021-22)Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves two appeals filed by Genpact India Private Limited against the Final Assessment Orders passed by the Income Tax Department for Assessment Years 2020-21 and 2021-22. The Assessee contends that the Final Assessment Orders ar…
Read summaryGeneral Motors India Private Limited vs The Assessing Officer
ITA No. 800/Del/2022Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by General Motors 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 28/02/2022 pertaining to the Assessment Ye…
Read summaryGBT India Pvt. Ltd. vs. Assessment Unit
ITA No. 3438/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The captioned appeal is filed by GBT 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 28/05/2024 pertaining to the Assessm…
Read summaryG-Mobile Devices Pvt. Ltd. Vs. DCIT
ITA No. 3883/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by G-Mobile Devices 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 26/06/2024 pertaining to the Assess…
Read summaryFujitsu India Pvt. Ltd. vs. ACIT
ITA No. 4481/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case pertains to an appeal filed by Fujitsu India 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, for the Assessment Year 2020-21.…
Read summaryFujitsu Consulting India Pvt. Ltd. Vs. the ACIT
ITA Nos. 1508, 1698 & 3878/Del/2022DELHI BENCH ‘H’ NEW DELHI30 Jan 2026The captioned appeals are filed by Fujitsu Consulting India Pvt. Ltd. challenging the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/04/2022 for A.Y 2017…
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