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“regular assessment”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(40) / Section 143(3) / Section 1442,899 judgments

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Senior Counsel Shri S.N. Soparkar appearing for the assessee submitted his arguments on three folds namely: (i) On the principle of merger wherein the regular assessment already completed which was confirmed by Ld.CIT(A). Thereafter reopening on the same issue is bad in law and relied upon Jurisdictional High Court ... truly all material facts necessary for 10 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys. 2014-15 & 2015-16 regular assessment and relied upon Jurisdictional High Court Judgment in the case Kanak Fabrics Vs. ITO reported in (2014) 49 taxmann.com 108. (iii) Ld. A.O. issued

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Senior Counsel Shri S.N. Soparkar appearing for the assessee submitted his arguments on three folds namely: (i) On the principle of merger wherein the regular assessment already completed which was confirmed by Ld.CIT(A). Thereafter reopening on the same issue is bad in law and relied upon Jurisdictional High Court ... truly all material facts necessary for 10 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys. 2014-15 & 2015-16 regular assessment and relied upon Jurisdictional High Court Judgment in the case Kanak Fabrics Vs. ITO reported in (2014) 49 taxmann.com 108. (iii) Ld. A.O. issued

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 1166/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Senior Counsel Shri S.N. Soparkar appearing for the assessee submitted his arguments on three folds namely: (i) On the principle of merger wherein the regular assessment already completed which was confirmed by Ld.CIT(A). Thereafter reopening on the same issue is bad in law and relied upon Jurisdictional High Court ... truly all material facts necessary for 10 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys. 2014-15 & 2015-16 regular assessment and relied upon Jurisdictional High Court Judgment in the case Kanak Fabrics Vs. ITO reported in (2014) 49 taxmann.com 108. (iii) Ld. A.O. issued

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 1165/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

Senior Counsel Shri S.N. Soparkar appearing for the assessee submitted his arguments on three folds namely: (i) On the principle of merger wherein the regular assessment already completed which was confirmed by Ld.CIT(A). Thereafter reopening on the same issue is bad in law and relied upon Jurisdictional High Court ... truly all material facts necessary for 10 ITA Nos. 1165 & 1166/Ahd/2025 & ITA Nos.1254 & 1249/Ahd/2025 Gujarat State Petroleum Corporation Limited – A.Ys. 2014-15 & 2015-16 regular assessment and relied upon Jurisdictional High Court Judgment in the case Kanak Fabrics Vs. ITO reported in (2014) 49 taxmann.com 108. (iii) Ld. A.O. issued

MALL HOTEL LIMITED,DELHI vs. DCIT , DELHI

In the result, the appeal of the assessee is allowed

ITA 5063/DEL/2025[2014-15]Status: DisposedITAT Delhi19 Mar 2026AY 2014-15

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 250

Mall Hotel Ltd Delhi be made vide draft assessment order dated 12.04.2021. However, the contention of the assessee was accepted while passing the regular assessment order u/s 143(3) dated 17.04.2021, copies of which have also been placed on record. (i) On the other hand, Ld. DR has strongly relied

MALL HOTEL LIMITED,DELHI vs. DCIT , DELHI

In the result, the appeal of the assessee is allowed

ITA 5062/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Mar 2026AY 2013-14

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 250

Mall Hotel Ltd Delhi be made vide draft assessment order dated 12.04.2021. However, the contention of the assessee was accepted while passing the regular assessment order u/s 143(3) dated 17.04.2021, copies of which have also been placed on record. (i) On the other hand, Ld. DR has strongly relied

MALL HOTEL LIMITED,DELHI vs. DCIT , DELHI

In the result, the appeal of the assessee is allowed

ITA 5061/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Mar 2026AY 2012-13

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 250

Mall Hotel Ltd Delhi be made vide draft assessment order dated 12.04.2021. However, the contention of the assessee was accepted while passing the regular assessment order u/s 143(3) dated 17.04.2021, copies of which have also been placed on record. (i) On the other hand, Ld. DR has strongly relied

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22
Section 143(1)Section 143(3)Section 263Section 40A(2)

assessee filed its return of income for the Assessment Year 2021–22 on 13.03.2022, and the return was processed u/s 143(1). Similarly, the regular assessment u/s 143(3) of the Income Tax Act, 1961 (for short 'the Act') was completed vide order dated 15.12.2022. Subsequently, the entire

SHIMLA HILLS CONSTRUCTION,SHIMLA vs. DCIT, CENTRAL CIRCLE SHIMLA, SHIMLA

In the result, appeal is allowed

ITA 231/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh16 Mar 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 231/Chd/2025 िनधा"रण वष" / Assessment Year: 2013-14 Shimla Hills Construction, The Dcit, Village Kot, Po-Junga, Vs Central Circle, Tehsil & Distt. Shimla. Shimla. "ायी लेखा सं./Pan No: Absfs7322L अपीलाथ"/Appellant ""थ"/Respondent Assessee By : Shri Vishal Mohan, Sr. Advocate With Shri Besar Singh Verma, Advocate & Shri Aman Singhi, Ca Revenue By : Shri Abhishek Pal Garg, Cit Dr Date Of Hearing : 09.02.2026 Date Of Pronouncement : 16.03.2026

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Besar Singh Verma, Advocate &For Respondent: Shri Abhishek Pal Garg, CIT DR
Section 132(1)Section 139(1)Section 143(2)Section 143(3)Section 153A

made. 4. On due consideration of the above all three items, we are of the view that they are the items of regular assessment. None of the addition has been made on the A.Y.2013-14 4 strength of any incriminating material found during the course of search. The AO has visualized ... return of income and its accounts as if he was passing a regular assessment u/s 143(3) of the Income Tax Act. Such additions cannot be made to the total income of the assessee without the support of any incriminating material discovered during the course of search. The time limit

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

ITA 4872/MUM/2024[2020-21]Status: DisposedITAT Mumbai13 Mar 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 115Section 115BSection 142(1)Section 143(2)Section 156Section 234ASection 270ASection 37Section 41Section 41(1)(a)

considered view, is not sustainable. 6.4.1. At the outset, the present appeal arises from the assessment framed under section 143(3). Once a regular assessment has been completed and tax liability has been 28 Getinge Medical India Private Limited determined therein, the computation of tax including the rate applied forms

DCIT, CENTRAL CIRCLE-32, DELHI, DELHI vs. BSES YAMUNA POWER LIMITED, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 5474/DEL/2025[2009-10]Status: DisposedITAT Delhi13 Mar 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Bses Yamuna Power Limited, Central Circle-32, Room No.359, E2, Ara Centre, Delhi. Vs. Jhandewalan Extension, New Delhi-110055. [ Pan-Aabcc8569N (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Ms. Deepashree Rao, Adv. & Shri Shivam Gupta, Ca Department By Ms. Monika Singh, Cit-Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 13.03.2026 O R D E R Per Vimal Kumar, Jm: The Appeal Filed By The Revenue Is Against Order Dated 23.05.2025 Of The Learned Commissioner Of Income Tax (Appeals)-30, New Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250 Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Order Dated 20.12.2016 Of Ld. Assessing Officer/Dcit, Circle-5(1), New Delhi (Hereinafter Referred To As ‘The Ld. Ao’ ) U/S 147/143(3) Of The Act For Assessment Year 2009-10. 2. Brief Facts Of The Case Are That Original Return Of Income Was Filed By Assessee On 29.09.2009 U/S 139(1) Of The Act After Adjusting Brought Forward Losses Of Dcit Vs. Bses Yamuna Power Ltd.

Section 139(1)Section 143(3)Section 147Section 148Section 250

return on 28.09.2009 under section 139(1) of the Act. declaring loss of Rs. 154,39,15,018- which stood assessed in a regular assessment under section 143(3) of the Act framed on 23rd December, 2011. 7. We are further taken to the learned Assessing Officer's reopening reasons

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. DCIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee stands allowed for\nstatistical purposes

ITA 86/LKW/2024[2012-13]Status: DisposedITAT Lucknow12 Mar 2026AY 2012-13
For Respondent: \nShri Akshay Agrawal, Advocate
Section 142(1)Section 143(3)Section 147Section 148Section 151Section 68

nominal amount and seeing this, the same was also\naccepted in the original assessment proceedings. The company is still an\nactive company and is regularly assessed to tax.\nThe addition of Rs.50,00,000/- may please be deleted.”\n(B.1.1) The aforesaid paper book also contained, a copy ... nominal amount and seeing this, the same was also\naccepted in the original assessment proceedings. The company is still an\nactive company and is regularly assessed to tax.\nThe addition of Rs.50,00,000/- may please be deleted.\"\nA synopsis was also filed by the learned Counsel for\nthe assessee

ADESHJEET PAL KAUR,MOHALI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

The appeal of the assessee stand allowed

ITA 676/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Mar 2026AY 2018-19
For Appellant: Sh. A.K. Sood (CA) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 142(1)Section 147Section 148Section 2(14)Section 263

supporting the assessment\norder and made out a case of one of the possible views as taken by Ld.\nAO during the course of regular assessment proceedings. The Ld. AR\ncontended that sufficient explanations and documents were already\nfurnished by the assessee during the course of regular assessment\nproceedings itself

DCIT., CIRCLE-2(1), HYDRABAD vs. KALPTARU INVESTMENTS PRIVATE LIMITED, HYDERABAD

In the result, appeal ITA

ITA 1077/HYD/2025[2013-14]Status: DisposedITAT Hyderabad11 Mar 2026AY 2013-14
For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 147

financial accounts, copy of ledger account which are on\nthe record of the respondent which were produced by the petitioner\nat the time of regular assessment, il appears that the petitioner has\ndisclosed the profit earned from the Speculation Profit on currency\nderivatives of Rs.50,24,999 .94 and Speculation

DCIT, CIRCLE-1(1), DEHRADUN, SUBHASH ROAD DEHRADUN vs. STATE INFRASTRUCTURE AND INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD. , I.T. PARK, SAHASTRADHARA ROAD, DEHRADUN

In the result, the appeal of the Revenue is dismissed

ITA 233/DDN/2025[2014-15]Status: HeardITAT Dehradun10 Mar 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2014-15] Dcit Vs State Infrastructure & Circle-1(1) Industrial Development Dehradun Corporation Of Uttarakhand- Uttarakhand Ltd., 29 Iie, Sahastradhara Road (It Park) Road, Haripuram, Dehradun, Uttarakhand Pan-Aahcs7324R Revenue Assessee Revenue By Shri Pramod Verma, Cit Dr Assessee By Shri Sahil Kala, Ca Date Of Hearing 09.03.2026 Date Of Pronouncement 10.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Revenue Against The Order Dated 22.09.2025 Passed By Ld. Commissioner Of Income Tax (A), Nfac, Delhi [“Ld. Cit(A)”] U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 19.12.2016 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2014-15. 2. Heard Both The Parties At Length. The Claim Of The Assessee Was That It Had Suo-Motto Withdrew The Inadvertent Amount Of Deduction Claimed U/S 80Ia Of The Act However, The Ao Has Levied The Penalty U/S 271(1)(C) Of The Act By Ao Which Was Confirmed By Ld. Cit(A). 3. Ld. Cit (A) By Observing That Under Identical Circumstances, Penalty Levied For Ay 2011-12 Was Deleted By His Predecessor. Since The Ld. Cit(A) Has Followed The Order For Ay 2011-12 Wherein Penalty Levied Under Identical Circumstances, Was Deleted Which Facts Has Not Been Controverted By The Revenue. The Relevant Observation Of Ld. Cit(A) While Deleting The Penalty Are Reproduced As Under:-

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 40ASection 801ASection 80I

while deleting the penalty are reproduced as under:- 6. DECISION: 6.1 “The impugned made in the case of the appellant by an order of regular assessment passed on the basis of quantum addition 19.12.2016. This order of quantum addition was passed u/s 143(3). During the appellate proceeding

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee objected that the case was reopened beyond four years. However, Ld. AO had accepted the claim of the assessee during regular assessment proceedings after due consideration of material on record, facts of the case, explanations offered and after due examination of books of accounts. The assessee had truly disclosed ... Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee objected that the case was reopened beyond four years. However, Ld. AO had accepted the claim of the assessee during regular assessment proceedings after due consideration of material on record, facts of the case, explanations offered and after due examination of books of accounts. The assessee had truly disclosed ... Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee objected that the case was reopened beyond four years. However, Ld. AO had accepted the claim of the assessee during regular assessment proceedings after due consideration of material on record, facts of the case, explanations offered and after due examination of books of accounts. The assessee had truly disclosed ... Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

assessee objected that the case was reopened beyond four years. However, Ld. AO had accepted the claim of the assessee during regular assessment proceedings after due consideration of material on record, facts of the case, explanations offered and after due examination of books of accounts. The assessee had truly disclosed ... Further, the reopening has been done on the basis of objections by Audit party. The specific queries were raised on the impugned issue during regular assessment proceedings u/s 143(3) which were duly been responded to by the assessee. Therefore, the reopening was on a mere change of opinion without

ACIT, GNR CIRCLE, GNR, GANDHINAGAR vs. SAHAJANAND LASER TECHNOLOGY LIMITED, GANDHINAGAR

In the result, the appeal filed by the assessee is hereby allowed

ITA 94/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143Section 143(3)

case is that the assessee filed its Return of Income for the Asst. year 2014-15 on 28-11-2014 declaring Nil income. Regular assessment u/s.143[3] was made on 29-12-2016 determining the income under normal provisions at Rs.7,38,27,158/= and under book profit u/s.115JB

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