Ramanand Agarwalla v. CIT

333 ITR 182High Court2011#2605 most cited

What is Ramanand Agarwalla v. CIT authority for?

An assessment order must be passed within the prescribed limitation period, but the demand notice and the assessment order itself do not necessarily need to be issued within that same period.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

Ramanand Agarwalla v. CIT · section 153 · assessment order · limitation period · demand notice · service of notice · ITAT · Gauhati High Court

Also reported as

17 Taxmann 305

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)abatement of assessmentsection 114section 153a(1)(a)section 144basection 158bcadditional depreciationsection 158bgshell companysection 142(2a)

Judgments citing Ramanand Agarwalla v. CIT

Smt.Adeeksha Narula, Amritasr vs. Dy.Commissioner of Income Tax, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Smt. Seema Rani Narula, Ferozpur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 618/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Ravi Narula, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Ravi Narula, Ferozpur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Ravi Narula, Feroze Pur vs. Deputy Commissioner of Income Tax Center Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri. Ravi Narula, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 612/ASR/2018[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri.Ravi Narula, Ferozpur vs. Deputy.Commissiner of Income Tax Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Arun Narula, Amritar vs. Deputy Commissioner of Income Tax, Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Arun Narula, Amritsar vs. Deputy Commissioner of Income Tax, Central Circle, Amritsar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 436/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Sh. Balwinder Singh Kohli, Jalandhar vs. The Dy Commissioner of Income Tax, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 86/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 325/ASR/2017[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 322/ASR/2017[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 321/ASR/2017[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

M/S. Pinku Batra, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 320/ASR/2017[2007-08]Status: DisposedITAT Amritsar11 Aug 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Mati Sonali Batra, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle -II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 43/ASR/2022[2011-12]Status: DisposedITAT Amritsar10 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Shri Mati Sonali Batra, Jal;Andhar vs. Deputy Commissioner of Income Tax Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 42/ASR/2022[2010-11]Status: DisposedITAT Amritsar10 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 436 & 437/Asr/2018 Assessment Years: 2013-14 & 2014-15 Shri Arun Narula S/o Ashok Vs. Dy. Commissioner of Narual, D-47, Ranjit Avenue, Income Tax, Central Amritsar. Circle, Amritsar. [PAN:AERPN7833F] (Respendent) (Appellant) I.T.A. Nos. 611 to 615 & 650/Asr/2018 Assessment Years: 2008-09 to 2010-11 & 2012-13 to 2013-14 &2014-15 Shri Ravi Narula Basti Guru Vs. Dy. Commissioner of Karam Singh, Guru Harsahai, Income Tax, Central Ferozpur. Circle, Amritsar…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…n order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla Vs. Commissioner of income- tax (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. In the case of K.U. Srinivasa Rao Vs. Commissioner of Wealth-tax (152 ITR…