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“Section 147(2)”

Section References (mined)Section 147Section 147(2)11 judgments

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

furnished under Section 139. In the context of the assessment under Section 147 courts have taken the view that notice under Section 147(2) is required to be issued to the assessee. See in this connection, the judgment of the Delhi High Court in Alpine Electronics Asia

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

RAGHAV SOFTECH PVT LTD,NEW DELHI vs. ITO WARD - 20(4), NEW DELHI

The appeal of the assessee is allowed for statistical purpose

ITA 7127/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. Vs Ito Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi Aaecr2527G Appellant Respondent Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 03.01.2022 Date Of Pronouncement 18.01.2022

Section 147Section 148Section 69

Sarthak Securities Co. P, Ltd. v ITO (2010) 32$UR 110 Delhi 2. 6, that the reasons recorded for initiation of proceedings under section 147(2) do not disclose the basis. The proceedings have 15 been initiated on the ground of information received from the investigation wing but me order