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15 results for “reassessment u/s 147”+ Section 54clear

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Key Topics

Section 14840Section 26328Section 14719Section 143(3)13Addition to Income10Section 1515Natural Justice5Reassessment5Section 139

RATNESH KUMAR JAIN,SHIVPURI vs. INCOME TAX OFFICER ASHOK NAGAR, GWALIOR

In the result, appeal of the assessee is allowed for statistical

ITA 278/AGR/2024[2014-15]Status: DisposedITAT Agra14 Feb 2025AY 2014-15

Bench: : Shri Ramit Kochar & Shri Sudhir Kumar

Section 143(3)Section 144BSection 144rSection 147Section 148Section 250

54,500/- against the returned income of Rs.6,73,340/-. The AO during original assessment proceedings conducted detailed enquiry in respect of credit entries in the bank account . Thereafter case of the assessee was reopened by Revenue u/s. 147 on the ground that the assessee has deposited Rs.2,02,32,638/- in his bank account, while the turnover disclosed

3
Section 44A3
Cash Deposit3
Disallowance3

VEERENDRA SINGH ,JALAUN vs. ITO,W 2(1)(5),ORAI, JALAUN

The appeal of the assessee is allowed in the manner as indicated above

ITA 169/AGR/2022[2011-12]Status: DisposedITAT Agra19 Feb 2025AY 2011-12

Bench: Shri Ramit Kocharveerendra Singh, Income-Tax Officer, Vill. Dakor Mohana, Orai, Ward 2(1)(5), Orai, Distt. Jalaun (Up)-285001. V. Distt. Jalaun (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bbjps 3108 J Appellant .. Respondent

Section 139Section 143(2)Section 147Section 148Section 250Section 44A

section 147 of the Act, and proceedings u/s 147 were initiated against the assessee. The Assessing Officer issued questionnaire to the assessee. The AO has recorded in the assessment order that the assessee filed his return of income on 16.7.2018 in response to notice u/s 148 of the Act as is emerging from the reassessment order passed by the Assessing

MANOJ KUMAR AGARWAL,FARRUKHABAD vs. DCIT CIRCLE-4(2)(1) FARRUKHABAD, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 54/AGR/2025[2015-2016]Status: DisposedITAT Agra12 Dec 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

reassessment was completed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 30.03.2022 wherein an addition of Rs. 1,23,46,358/- being the amount of unsecured loan added u/s 68 of the Act. 12. At the outset, we find that the reasons recorded by the ld AO for reopening the assessment are very very vague and does

MANOJ KUMAR AGARWAL,FARUKHABAD vs. ASSESSING OFFICER, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 76/AGR/2025[2017-18]Status: DisposedITAT Agra12 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

reassessment was completed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 30.03.2022 wherein an addition of Rs. 1,23,46,358/- being the amount of unsecured loan added u/s 68 of the Act. 12. At the outset, we find that the reasons recorded by the ld AO for reopening the assessment are very very vague and does

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

ITA 17/AGR/2021[2014-15]Status: DisposedITAT Agra02 Nov 2022AY 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 was completed u/s 143(3) of the Act read with Section 147 of the Act determining the income of the assessee by making an addition of Rs.19,90,13,470/-. The said Rs.19,90,13,469/- represents the difference in opening stock, purchases, sales, closing stock and the net profit as shown by the assessee in its return

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 was completed u/s 143(3) of the Act read with Section 147 of the Act determining the income of the assessee by making an addition of Rs.19,90,13,470/-. The said Rs.19,90,13,469/- represents the difference in opening stock, purchases, sales, closing stock and the net profit as shown by the assessee in its return

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

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says nothing. It is not as if the CIT(A) has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest

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

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says nothing. It is not as if the CIT(A) has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest

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

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says nothing. It is not as if the CIT(A) has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest

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

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says nothing. It is not as if the CIT(A) has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest

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

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says nothing. It is not as if the CIT(A) has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest

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

Section 263 of the Act and passing the Impugned Order has failed to appreciate that the Ld. AO in the case of the Appellant passed the Assessment Order dated 31.10.2019 after duly considering all submissions of the Appellant. 4. That the Ld. Pr. CIT while making the order U/S 263 had ignored that the Asstt Order

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

Section 263 of the Act and passing the Impugned Order has failed to appreciate that the Ld. AO in the case of the Appellant passed the Assessment Order dated 31.10.2019 after duly considering all submissions of the Appellant. 4. That the Ld. Pr. CIT while making the order U/S 263 had ignored that the Asstt Order

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

54,680/- for A.Y.-2009-101, whereas she deposited Rs. 2,74,518/- against premium of insurance policies. In view of the facts of the case, I am left with no option but to form a strong belief that income amounting to Rs. 2,74,518/- has escaped assessment within the meaning of section 147 of Income

USHA AGARWAL,AGRA vs. ITO 4(4), AGRA

In the result, the appeal is allowed

ITA 167/AGR/2018[2007-08]Status: DisposedITAT Agra19 Jun 2018AY 2007-08

Bench: Shri A. D. Jain

Section 147Section 148Section 234ASection 50C

u/s 148 is considered necessary as it is a case of income escaping assessment, under the provision of section 147 of the Act. I.T.A No. 167/Agra/2018 4 Therefore, I have reasons to believe that an income chargeable to Capital Gains on the amount of Rs. 17,40,000/- a value taken for stamp duty escaped assessment subject to index cost