← All Phrases

“Section 147(2)(b)”

Section References (mined)Section 147Section 147(2)(b)12 judgments

DCIT-1(1), BHILAI, BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

ITA 94/RPR/2025[2015-16]Status: DisposedITAT Raipur03 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Ms. Nisha Lahoti, CA (virtual)For Respondent: Shri S.L. Anuragi, CIT-DR
Section 10(38)Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT

DCIT-1(1), BHILAI, BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

ITA 93/RPR/2025[2014-15]Status: DisposedITAT Raipur03 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Ms. Nisha Lahoti, CA (virtual)For Respondent: Shri S.L. Anuragi, CIT-DR
Section 10(38)Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT

DCIT-1(1), BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

ITA 92/RPR/2025[2013-14]Status: DisposedITAT Raipur03 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Ms. Nisha Lahoti, CA (virtual)For Respondent: Shri S.L. Anuragi, CIT-DR
Section 10(38)Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT

SHILPA MANISH SHAH,MUMBAI vs. ITO, WARD 27(3)(3), NAVI MUMBAI

Appeal of the assessee is allowed

ITA 3089/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 Sept 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Ms. Neha ParanjpeFor Respondent: Shri P. Sudhakar Naik, Sr. DR
Section 143(3)Section 147Section 148

mentioned that the original return of income was only processed u/s 143(1) of the Act and therefore, provisions of Section 147(2)(b) are applicable to the facts of this case. 5. On perusal of the paper book, we find that the observations of the AO are factually incorrect

DCIT CC 4(4), MUMBAI, MUMBAI vs. ASPEN INTERNATIONAL PRIVATE LIMITED, MUMBAI

In the result, all the appeals of the assessee are allowed\nand all the appeals of the Revenue are dismissed

ITA 3594/MUM/2023[2014-15]Status: DisposedITAT Mumbai05 Apr 2024AY 2014-15
Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 149Section 151Section 69C

ncompleted on 29/12/2017 as recorded by the AO on page 1 of\nthe assessment order. The AO also incorrectly stated that\nprovisions of section 147(2)(b) are applicable, whereas in the\nfacts of the case provisions of section 147(2)(c) are applicable\nwhere the onus

DCIT CC 4(4), MUMBAI, MUMBAI vs. ASPEN INTERNATIONAL PRIVATE LIMITED, MUMBAI

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3593/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 Apr 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

Section 133ASection 143(3)Section 147Section 148Section 149Section 151Section 69C

completed on 29/12/2017 as recorded by the AO on page 1 of the assessment order. The AO also incorrectly stated that provisions of section 147(2)(b) are applicable, whereas in the facts of the case provisions of section 147(2)(c) are applicable where the onus

DCIT CC 4(4), MUMBAI, MUMBAI vs. ASPEN INTERNATIONAL PRIVATE LIMITED, MUMBAI

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3591/MUM/2023[2016-17]Status: DisposedITAT Mumbai05 Apr 2024AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

Section 133ASection 143(3)Section 147Section 148Section 149Section 151Section 69C

completed on 29/12/2017 as recorded by the AO on page 1 of the assessment order. The AO also incorrectly stated that provisions of section 147(2)(b) are applicable, whereas in the facts of the case provisions of section 147(2)(c) are applicable where the onus

DCIT CC 4(4), MUMBAI, MUMBAI vs. ASPEN INTERNATIONAL PRIVATE LIMITED, MUMBAI

In the result, all the appeals of the assessee are allowed\nand all the appeals of the Revenue are dismissed

ITA 3589/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2024AY 2017-18
Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 149Section 151Section 69C

ncompleted on 29/12/2017 as recorded by the AO on page 1 of\nthe assessment order. The AO also incorrectly stated that\nprovisions of section 147(2)(b) are applicable, whereas in the\nfacts of the case provisions of section 147(2)(c) are applicable\nwhere the onus

ASPEN INTERNATIONAL PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed\nand all the appeals of the Revenue are dismissed

ITA 3469/MUM/2023[2014-15]Status: DisposedITAT Mumbai05 Apr 2024AY 2014-15
Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 149Section 151Section 69C

ncompleted on 29/12/2017 as recorded by the AO on page 1 of\nthe assessment order. The AO also incorrectly stated that\nprovisions of section 147(2)(b) are applicable, whereas in the\nfacts of the case provisions of section 147(2)(c) are applicable\nwhere the onus

ASPEN INTERNATIONAL PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3468/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 Apr 2024AY 2015-16
Section 133ASection 143(3)Section 147Section 148Section 149Section 151Section 69C

completed on 29/12/2017 as recorded by the AO on page 1 of the assessment order. The AO also incorrectly stated that provisions of section 147(2)(b) are applicable, whereas in the facts of the case provisions of section 147(2)(c) are applicable where the onus

ASPEN INTERNATIONAL PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3467/MUM/2023[2016-17]Status: DisposedITAT Mumbai05 Apr 2024AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

Section 133ASection 143(3)Section 147Section 148Section 149Section 151Section 69C

completed on 29/12/2017 as recorded by the AO on page 1 of the assessment order. The AO also incorrectly stated that provisions of section 147(2)(b) are applicable, whereas in the facts of the case provisions of section 147(2)(c) are applicable where the onus

ASPEN INTERNATIONAL PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3466/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2024AY 2017-18
Section 133ASection 143(3)Section 147Section 148Section 149Section 151Section 69C

completed on 29/12/2017 as recorded by the AO on page 1 of the assessment order. The AO also incorrectly stated that provisions of section 147(2)(b) are applicable, whereas in the facts of the case provisions of section 147(2)(c) are applicable where the onus