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39 results for “reassessment u/s 147”+ Disallowanceclear

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Key Topics

Section 14765 Section 14843 Addition to Income38 Section 143(3)37 Reassessment28 Disallowance27 Section 143(1)18 Section 6817 Section 153D16

SH. YUGAL KISHOR AGARWAL,AGRA vs. DCIT, CIRCLE 4(3)(1), ETAH

In the result, appeal filed by the assessee is allowed

ITA 3/AGR/2023[2012-13]Status: DisposedITAT Agra15 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 143(3)Section 147Section 148Section 57

reassessment order u/s 147 read with Section 143(3) dated 24.10.2019, the Assessing Officer made two additions – firstly, disallowance of Rs.12

SURESH CHAND GUPTA,JHANSI vs. DCIT-6, JHANSI

In the result, the assessee’s appeal is dismissed

Showing 1–20 of 39 · Page 1 of 2

Section 40A(3)11

ITA 284/AGR/2017[2010-11]Status: Disposed

ITAT Agra

03 Sept 2019

AY 2010-11

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

Section 143(3)Section 147Section 148

reassessment proceedings under section 147 was initiated within the four year period from the end of the relevant assessment year and therefore, the first proviso to section 147 has no application and the Tribunal's finding to the contrary is factually incorrect. Amended provisions of section 147 effective from 1-4-1989 authorize income escaping assessment If the Assessing Officer

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

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

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

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

SAGAR DWELLINGS P LTD,NEAR SUN TEMPLE GWALIOR vs. ACIT, FACELESS

In the result, assessee’s appeal is dismissed

ITA 373/AGR/2025[2014-15]Status: DisposedITAT Agra16 Feb 2026AY 2014-15

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

reassessment order dated 21.03.2022 passed u/s. 147 r.w.s. 144B of the Act. 3. Aggrieved, assessee preferred first appeal before the Ld. CIT(Appeals), who dismissed assessee’s appeal and confirmed the impugned addition. 4 | P a g e 4. Present second appeal has been filed on the following grounds : “1. BECAUSE, upon due consideration of facts and in the overall

PARMANAND,AGRA vs. ITO, WARD, 2(1)(2), AGRA

In the result, assessee’s appeal is allowed

ITA 447/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69C

disallowance u/s 40A(3) of the I.T. Act whereas in the Assessment order the addition has been made u/s 69C of the I.T. Act. This is apparently bad in law and not permissible under the Act. Reasons recorded have to be read as it is. No substitution/deletion/addition in the reasons recorded is permissible under the law. On this ground also

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

disallowing deduction u/s 54B of the I.T. Act for making investment of Amount of Rs. 14,09,670/- in purchase of agriculture land being in the name of minor Daughter, which is grossly, arbitrarily, perverse, wrong & illegal in the Peculiar facts and circumstances of the case. I.T.A No. 336/Agra/2014 2 2. Because in any view, the proceeding u/s 147/148

DINESH KUMAR GUPTA,AGRA vs. ITO, AGRA

In the result, the appeal is allowed

ITA 283/AGR/2017[2008-09]Status: DisposedITAT Agra11 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)

disallowed and added back to the income of the assessee. I therefore, have reason to believe that the income chargeable to tax of Rs, 18,21,313/-has escaped assessment within the meaning of section 147 of the IT Act 1961 in the case of Shri Dinesh Chand Gupta, B-69 Trans Yamuna Colony, Agra in the assessment year

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 367/AGR/2025[2014-15]Status: DisposedITAT Agra26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 391/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 388/AGR/2025[2014-15]Status: DisposedITAT Agra26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 369/AGR/2025[2016-17]Status: DisposedITAT Agra26 Nov 2025AY 2016-17

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 389/AGR/2025[2015-16]Status: DisposedITAT Agra26 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 390/AGR/2025[2016-17]Status: DisposedITAT Agra26 Nov 2025AY 2016-17

Bench: Shri M. Balaganesh**

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

ITA 368/AGR/2025[2015-16]Status: DisposedITAT Agra26 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 151Section 271(1)(b)Section 69A

reassessment was completed u/s 147 read with Section 144B of the Act on 26.03.2022 wherein, loss from house property of Rs. 52,567/- was disallowed

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

disallowed. Assessee did not comply with the notice(s), which led to denial of deduction u/s. 11 of the Act by the Assessing Officer to the tune of Rs.5,83,244/- claimed by the assessee vide re-assessment order dated 27.03.2015 framed by the Assessing Officer u/s. 144/147 of the 1961 Act. 5. Assessee filed first appeal with

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

disallowance and completed the reassessment. Hence, it is very clear that no addition has been made by the ld Assessing Officer on the issue, which was subject matter of reopening of assessment. Accordingly, the very basis of assumption of jurisdiction u/s 147

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

147 and the same enquiry have been referred in the case of the Md. Irfan. Though, it is very established that, this is not a case of lack of enquiry, therefore it is mere a change of opinion of the Ld. PCIT in invoking the provisions of section 263 read with Explanation 2 clause (a) and since adequate

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 301/AGR/2025[2021-22]Status: DisposedITAT Agra04 Dec 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

147 and the same enquiry have been referred in the case of the Md. Irfan. Though, it is very established that, this is not a case of lack of enquiry, therefore it is mere a change of opinion of the Ld. PCIT in invoking the provisions of section 263 read with Explanation 2 clause (a) and since adequate

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 303/AGR/2025[2023-24]Status: DisposedITAT Agra04 Dec 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

147 and the same enquiry have been referred in the case of the Md. Irfan. Though, it is very established that, this is not a case of lack of enquiry, therefore it is mere a change of opinion of the Ld. PCIT in invoking the provisions of section 263 read with Explanation 2 clause (a) and since adequate