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6 results for “reassessment”+ Section 150(1)clear

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Key Topics

Section 14817Section 1477Section 143(1)7Addition to Income6Section 695Disallowance4Natural Justice3Section 1442Section 1512Reopening of Assessment

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 246Section 246ASection 36

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

2
Cash Deposit2
ITA 343/AGR/2013[2009-10]Status: DisposedITAT Agra11 Jul 2018AY 2009-10

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 10ASection 69

150-154. Para 2.2 thereof read as follows: “2.2 A Software Technology Park (STP) may be set up by the Central Government, State Governments, public or private sector undertakings or any combination thereof. An STP may be an individual unit by itself or it may be one of such units located in an area designated as STP Complex

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B

1,54,680/- and she had deposited premium of insurance policies amounting to Rs. 2,74,518/- therefore, escapement of income is proved. This also cannot be valid ground for arriving at the satisfaction for escapement of income. 16. This reasoning adopted by the learned Assessing officer for arriving at the ‘satisfaction’ for escapement of income is based

PREMWATI SUMAN,AGRA vs. ITO-1(3), AGRA

In the result both appeals are allowed

ITA 393/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenasmt. Premwati Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnvps9819N (Appellant) (Respondent) Shri. Ranjeet Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnlps9622P (Appellant) (Respondent)

Section 144Section 147Section 148Section 151

1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order on the basis of illegal initiation of proceedings u/s 148 without complying the provision of Section 148 (2)” The Hon’ble High Court held that “Further, it has been

RAJ SINGH,MATHURA vs. ITO-3(3), MATHURA

In the result appeal is allowed

ITA 408/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Raj Singh, Vs.. Income Tax Officer- 3(3), Village- Kharaut Chhata, Mathura Mathura. Pan: Akvpr1777Q (Appellant) (Respondent)

Section 144Section 148Section 151

1-7-1995; The scope and effect of this amendment brought about in 1995 was explained by the CBDT in its Circular No. 717, dated 14- 8-1995. It was mentioned therein that the provisions of section 133(6) empower income-tax authorities to call for information which is useful for, or relevant to, any proceeding under the Act which

SHYAMA SHYAM INFRADEVELOPERS PRIVATE LIMITED,AGRA vs. ITO 2(1)(2), AGRA

In the result, the appeal of the assessee is allowed

ITA 503/AGR/2025[2016-17]Status: DisposedITAT Agra23 Jan 2026AY 2016-17

Bench: Shri M. Balaganeshshyama Shyam Vs. Ito, Infradevelopers Pvt Ltd, Ward-2(1)(2), Khasra No. 961, Bhahistabad, Agra Sikandra, Agra (Appellant) (Respondent) Pan: Aatcs9899R Assessee By : Shri Gaurav Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Shri Gaurav Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 147Section 148

150/-. During the course of re-assessment proceedings, the assessee furnished the following documents on the following dates before the ld AO: – Sl No. Date of Details of submission submission 1 17-01-2023 Acknowledgement, Reply to notice, ITR, Computation of Total Income, sale deeds, Audit Report, P&L account, Balance sheet. 2. 22-04-2023 Acknowledgement, Reply to notice