Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 144Aclear

Sorted by relevance

Delhi82 Chennai55 Allahabad21 Mumbai20 Bangalore17 Hyderabad13 Nagpur8 Kolkata8 Raipur7 Amritsar7 Pune7 Jaipur6 Lucknow6 Agra2 Chandigarh2 Orissa1 Indore1

Key Topics

Section 686 Section 1474 Section 1484 Section 143(3)2 Section 145(3)2 Section 1512 Section 2502 Unexplained Cash Credit2 Depreciation

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

reassessment proceedings are ex facie bad in law, being initiated without satisfying the conditions stipulated in first proviso to Section 147, and are thus liable to be quashed as void ab initio. The statutory conditions under the first proviso to Section 147 are that no action for reopening can be taken beyond four years unless there is a failure