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105 results for “reassessment u/s 147”+ Section 148(2)clear

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Key Topics

Section 148255Section 147177Addition to Income82Reassessment66Section 15159Section 26348Section 143(3)44Reopening of Assessment37Section 144

M/S DEEPRAJ HOSPITAL P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

ITA 41/AGR/2017[2010-11]Status: DisposedITAT Agra01 Jun 2018AY 2010-11

Bench: Shri A. D. Jain

Section 147Section 148Section 68

section 147 of the Act mandates that exclusively the satisfaction of the assessing authority based on some direct and relevant material could lay the foundation for issuing notice u/s 148 of the Act. According to the appellant, the AO has not applied his own mind and hence the assessment is not justified. I have considered all the facts and circumstances

M/S CHARAN SINGH ICE & STORAGE P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

ITA 40/AGR/2017[2009-10]Status: Disposed

Showing 1–20 of 105 · Page 1 of 6

36
Section 69A34
Section 143(2)32
Cash Deposit28
ITAT Agra
01 Jun 2018
AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 68

section 147 of the Act mandates that exclusively the satisfaction of the assessing authority based on some direct and relevant material could lay the foundation for issuing notice u/s 148 of the Act. According to the appellant, the AO has not applied his own mind and hence the assessment is not justified. I have considered all the facts and circumstances

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

u/s 147 r.w.s 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2023 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds of appeal, the preliminary issue to be decided is whether the assumption of jurisdiction for reopening

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2025 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds of appeal, the preliminary issue to be decided is whether the assumption of jurisdiction for reopening the assessment

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.03.2023 date of service order 28.03.2023 by the Assessing Officer, FAO, National Faceless Appeal Centre, Delhi (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds of appeal, the preliminary issue to be decided is whether the assumption

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated ITA No. 432/AGR/2025 24.03.2023 and 01.03.2023 by the Assessing Officer, Assessing Officer, National Faceless Appeal Centre, Delhi (hereinafter referred to as ‘ld. AO’). 2. Both the appeals involve identical issues and hence they are taken up together and disposed of by this common

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated ITA No. 432/AGR/2025 24.03.2023 and 01.03.2023 by the Assessing Officer, Assessing Officer, National Faceless Appeal Centre, Delhi (hereinafter referred to as ‘ld. AO’). 2. Both the appeals involve identical issues and hence they are taken up together and disposed of by this common

SHRI SIYARAM YADAV,MAINPURI vs. ITO 2(5), MAINPURI

In the result, the appeal is allowed

ITA 117/AGR/2017[2011-12]Status: DisposedITAT Agra25 Jan 2018AY 2011-12

Bench: Shri A. D. Jain

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 292BSection 50CSection 68

147 of the Act read with sec. 143(3) of the Act, notice u/s 143(2) is mandatory. In the absence of notice u/s 143(2), it is obvious that no further proceedings can be continued for assessment u/s 143 and without such a notice, the Assessing Officer cannot assume jurisdiction and this I.T.A No. 117/Agra/2017 4 defect cannot

LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH

In the result, by the assessee is allowed

ITA 124/AGR/2018[2010-11]Status: DisposedITAT Agra16 May 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)

For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Waseem Arshad, Sr.DR
Section 147Section 148Section 234BSection 271(1)(c)Section 68

U/S 147 of I.T.Act, 1961 (hereinafter referred to as `the Act’) read with section 148 of the Act has been initiated in the case of the appellant, thus in the light of facts and in law the learned CIT(A), Aligarh should have annulled/quashed the unlawfully made reassessment by the AO. 2

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

ITA 335/AGR/2014[2000-01]Status: DisposedITAT Agra22 Mar 2019AY 2000-01

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 148

147, and that the failure to take steps under section 143(3) will not render him powerless to initiate reassessment proceedings even when intimation under section 143(1) had been issued". "In other words", according to Hon'ble Bombay High Court, "when an intimation has been issued under section 143(1), the Assessing Officer is competent to initiate reassessment proceedings

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

In the result, the assessee’s appeal is dismissed

ITA 284/AGR/2017[2010-11]Status: DisposedITAT Agra03 Sept 2019AY 2010-11

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

Section 143(3)Section 147Section 148

section 147 of the Income Tax Act. So, Notice u/s 148 is being issued in this case.” 12. In the original assessment the AO has assessed income of the assessee in the following manner (refer para 4.1 of AO’s order). Rs. 68,96,44,450/- Total turnover Less: work done through Rs. 24,22,14,420/-profit @ 2

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

147 of Income tax Act, 1961. (Asst. Year: 2009-10 & 2010-11) Proposal is being sent to the Principal Commissioner of Income Tax- II, Agra through Additional Commissioner of Income tax, Range-5, Firozabad for seeking approval to issue notice u/s 148 of Income tax Act, 1961.” 4. Per contra, the Ld. D.R ShriWaseemArshad, made a preliminary objection submitting that

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

2(a) of section 147 of the Income-tax Act, notice under section 148 is being issued.” 25.1 Based on the above reproduced ‘Reasons’ challenge was made by the assessee regarding the validity of re-opening. The ITAT while quashing Notice under section 148 held as under: (ASSESSMENT YEAR: 2008-09) “From the above provisions, it is clear that

BIJENDRA KUMAR,MATHURA vs. ITO-1(3)(1), MATHURA

In the result, both the appeals are allowed

ITA 409/AGR/2017[2009-10]Status: DisposedITAT Agra03 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 151

2. 57/Del/2012 in ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

ITA 238/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

2. ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

ITA 129/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

2. ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa vs. CIT’, 63 ITR 219 (SC). i. ‘Chhugamal Rajpal

AVNINDRA MISHRA,MATHURA vs. ITO-1(3)(1), MATHURA

The appeal is allowed

ITA 441/AGR/2017[2009-10]Status: DisposedITAT Agra05 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

2. 57/Del/2012 in ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. I.T.A No. 441/Agra/2017 6 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: ‘S. Narayanappa

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 by invoking provisions of section 147. Notice u/s. 148 dated 26.03.2019 was issued by the Assessing Officer to the assessee. The assessee submitted that return of income originally filed be treated as return of income filed in response to notice u/s. 148 of the Act. Statutory notices u/s. 143(2

ANITA YADAV,MATHURA vs. ITO -1(3)(1), MATHURA

The appeal is allowed

ITA 422/AGR/2017[2009-10]Status: DisposedITAT Agra04 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

2. 57/Del/2012 in ITA No.89/Del/2012. ‘Hari Ram Gupta vs. ITO’, ITA No.5111/Del/2013. 3. ‘Tara Alloys Ltd. Vs. ITO’, in ITA No.2421/Del/2017. 4. 6. On the other hand, the ld. DR has placed strong reliance on the approval granted by the Additional CIT. The following decisions have been relied on: I.T.A No. 422/Agra/2017 6 ‘S. Narayanappa

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

reassessment…………………u/s 147, the Assessing Officer shall serve on the assessee a notice…………………” Section 148 (1), again, uses the expression ‘Assessing Officer’ which, as 14. considered above, is the expression defined in section 2