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3 results for “reassessment”+ Section 113clear

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Key Topics

Section 686Section 115Section 1475Section 1485Section 143(3)4Section 2503Section 12A3Addition to Income3Section 1442Unexplained Cash Credit

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

section 147 of the Act. Accordingly, the entire reassessment proceedings are void ab initio and liable to be quashed. 2.11 That reliance can fruitfully be made on the following judicial precedents: (a). DCIT v. Zuari Estate Development and Investment Co. Ltd. (2014) 373 ITR 661 (SC), whereinHon’ble Apex Court held that the condition precedent for reopening beyond four years

2
Depreciation2
Reassessment2

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

section 147 of the Act. Accordingly, the entire reassessment proceedings are void ab initio and liable to be quashed. 2.11 That reliance can fruitfully be made on the following judicial precedents: (a). DCIT v. Zuari Estate Development and Investment Co. Ltd. (2014) 373 ITR 661 (SC), whereinHon’ble Apex Court held that the condition precedent for reopening beyond four years

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 46/AGR/2024[2010-11]Status: DisposedITAT Agra09 Jan 2025AY 2010-11

Bench: SHRI RAMIT KOCHAR (Accountant Member)

For Appellant: Sh. Sanjay Parekh, CAFor Respondent: Sh. Shailendra Srivastava, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 148Section 250

113 and other decisions submitted in paper book at pages 74 - 101. 7 6.3. Learned Sr. DR, on the other hand, submitted that the CIT(Appeals)’s order was passed ex parte as the assessee did not comply with any of the notice(s) issued by ld. CIT(Appeals). He relied upon the order of ld. CIT(Appeals