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8 results for “reassessment”+ Section 54Fclear

Sorted by relevance

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Key Topics

Section 26328Section 14712Section 14810Section 143(3)9Reassessment7Section 54F4Addition to Income4Section 1442Revision u/s 2632Exemption

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

ITA 18/AGR/2021[2015-16]Status: DisposedITAT Agra02 Nov 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

Section 143(3)Section 147Section 148Section 263

reassessment proceedings has assigned certain reasons for coming to a conclusion that the assessee is entitled for deduction under Section 54F

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

2
Survey u/s 133A2
ITA 17/AGR/2021[2014-15]Status: Disposed
ITAT Agra
02 Nov 2022
AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

Section 143(3)Section 147Section 148Section 263

reassessment proceedings has assigned certain reasons for coming to a conclusion that the assessee is entitled for deduction under Section 54F

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

ITA 336/AGR/2014[2005-06]Status: DisposedITAT Agra24 Nov 2017AY 2005-06

Bench: Shri A. D. Jain

Section 129Section 143Section 147Section 148Section 234ASection 50CSection 54BSection 54F

54F and 54B taking the provisions of section 50C of the I.T. Act not applying on it. 5. Because in any view, the ld. CIT (A) has erred in confirming the interest charged u/s 234A, 234B & 234C, which is wrong and illegal.” 2. The following additional ground has also been raised: “7. Because in any view, the Assessment framed

SHRI RISHI KUMAR GUPTA,AGRA vs. CIT CIRCLE 1, AGRA

In the result, appeal of the assessee is allowed

ITA 299/AGR/2016[2011-12]Status: DisposedITAT Agra16 Jan 2018AY 2011-12

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

For Appellant: Shri Rakesh Kumar Jain, CAFor Respondent: Shri Waseem Arshad, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 4Section 54F

54F without properly appreciating the facts & circumstances of the case. 3. Because the ld. CIT(A) has erred in law & facts in making an addition of Rs.86,432/- on account of alleged FDR interest without properly appreciating the facts & circumstances of the case.” 2. The ld. Counsel for the assessee modified Ground No.1, vide application dated 12.12.2017, which is reproduced

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

reassessment proceedings. Thus the Pr. CIT has erred in imitating proceedings U/S 263. 2 | P a g e ITA No.56 & 57/Agr/2022 5. That the Asstt. Order dated 31-10-2019 is not prejudicial to the interests of the revenue.” 5. The order of the ld. PCIT in the case of Sarika Srivastava reveals that the assessee is a Doctor

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

reassessment proceedings. Thus the Pr. CIT has erred in imitating proceedings U/S 263. 2 | P a g e ITA No.56 & 57/Agr/2022 5. That the Asstt. Order dated 31-10-2019 is not prejudicial to the interests of the revenue.” 5. The order of the ld. PCIT in the case of Sarika Srivastava reveals that the assessee is a Doctor

KAMAL SINGH,MATHURA vs. CIT A -1, AGRA

In the result the appeals of the assessee are allowed for statistical

ITA 50/AGR/2019[2010-11]Status: DisposedITAT Agra02 Feb 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 144Section 147Section 148Section 54F

54F of the Income Tax Act, 1961 to the appellant in respect of Construction of Residential House is erroneous and incorrect based on facts and circumstances of the case. 4. That the appellant reserves the right to add, amend, modify, delete any of ground(s) of appeal before or at the time of hearing. FACTS 1. In this case

LAKHAN LAL ,MATHURA vs. CIT A-1, AGRA

In the result the appeals of the assessee are allowed for statistical

ITA 49/AGR/2019[2010-11]Status: DisposedITAT Agra02 Feb 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 144Section 147Section 148Section 54F

54F of the Income Tax Act, 1961 to the appellant in respect of Construction of Residential House is erroneous and incorrect based on facts and circumstances of the case. IV. That the appellant reserves the right to add, amend, modify, delete any of ground(s) of appeal before or at the time of hearing. 1. In this case