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2 results for “reassessment”+ Section 271Bclear

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Key Topics

Section 143(1)7Section 271B5Section 44A4Section 1483

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. PURNIMA SHARMA,GWALIOR vs. ITO., WARD-2(2),, GWALIOR

In the result, the appeal of the assessee stands allowed

ITA 321/AGR/2019[2009-10]Status: DisposedITAT Agra16 Oct 2023AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2009-10]

Section 139(1)Section 148Section 271BSection 288Section 44A

271B. The penalty may kindly be deleted.” 3. Brief facts of the case are that, the assessee was engaged in the trading business of sale and purchase of POTATO during the year consideration. On the basis of information about cash deposit of more than 10 lakhs in Bank A/c, this case was reopened by issue of notice