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1,165 results for “reassessment”+ Addition to Incomeclear

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Delhi6,326Mumbai6,198Chennai1,822Kolkata1,465Bangalore1,315Ahmedabad1,165Jaipur1,084Pune917Hyderabad807Chandigarh502Surat441Raipur413Indore405Amritsar328Visakhapatnam327Rajkot311Cochin280Cuttack250Agra183Nagpur180Patna158Karnataka145Guwahati145Lucknow135Ranchi102Dehradun99Jodhpur89Telangana85Allahabad65Calcutta45SC34Panaji33Jabalpur26Varanasi16Orissa12Kerala10Rajasthan10Punjab & Haryana3Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1Madhya Pradesh1J&K1

Key Topics

Section 147131Section 148106Addition to Income81Section 143(3)63Reassessment59Section 26345Section 69A42Section 6839Section 14A32Penalty

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

income can only be assessed or subject to addition based on the documents of incriminating nature found during the course of search at the premises of the assessee. In other words, the unabated assessment years can be disturbed in the search proceedings where any document of incriminating nature is found from the premise of the assessee. The view taken

Showing 1–20 of 1,165 · Page 1 of 59

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28
Natural Justice27
Reopening of Assessment26

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

income can only be assessed or subject to addition based on the documents of incriminating nature found during the course of search at the premises of the assessee. In other words, the unabated assessment years can be disturbed in the search proceedings where any document of incriminating nature is found from the premise of the assessee. The view taken

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

income can only be assessed or subject to addition based on the documents of incriminating nature found during the course of search at the premises of the assessee. In other words, the unabated assessment years can be disturbed in the search proceedings where any document of incriminating nature is found from the premise of the assessee. The view taken

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

ITA 1329/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2008-09

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Ritesh Parmar, CIT.D.R
Section 147Section 148Section 69A

income on substantive and protective basis in the hands of assessee & his brother that is not in consonance with ‘Reasons to believe’ mandated under provisions of sec. 147 of the Act for reassessment proceedings. 7 Ld. CIT (A) erred in law and on facts confirming addition

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PVT. LIMITED, AHMEDABAD

In the result the appeal filed by the Revenue is hereby dismissed

ITA 339/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2009-10

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 143(3)Section 147Section 148Section 14ASection 40A(2)(b)Section 43(5)

income in the year under appeal. We hold that ld. CIT(A) was not correct in upholding the disallowance and allow the ground of assessee" Considering the above referred decision in Appellant's own case for current year only ground of reassessment for alleged escapement for disallowance under Section 14A does not survive or addition

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

ITA 1739/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

Section 143(3)Section 250(6)Section 270ASection 270A(1)Section 270A(8)Section 40

addition to tax, if any, on the under-reported income. (2) A person shall be considered to have under-reported his income, if— (a) the income assessed is greater than the income determined in the return processed under clause (a) of sub-section (1) of section 143; ITA No.1739 and 225/Ahd/2024 7 (b) the income assessed is greater than

ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

ITA 225/AHD/2024[2018]Status: DisposedITAT Ahmedabad19 Dec 2024

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

Section 143(3)Section 250(6)Section 270ASection 270A(1)Section 270A(8)Section 40

addition to tax, if any, on the under-reported income. (2) A person shall be considered to have under-reported his income, if— (a) the income assessed is greater than the income determined in the return processed under clause (a) of sub-section (1) of section 143; ITA No.1739 and 225/Ahd/2024 7 (b) the income assessed is greater than

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

ITA 1331/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &
Section 147Section 148Section 151

additions have been deleted. Therefore, firstly, we take up the jurisdictional issue agitated in the Cross Objection. In Ground No.1 the assessee has pleaded that the learned CIT(A) has erred in upholding the validity of the reassessment proceedings initiated under Section 147/148 of the Income

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

ITA 1330/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &
Section 147Section 148Section 151

additions have been deleted. Therefore, firstly, we take up the jurisdictional issue agitated in the Cross Objection. In Ground No.1 the assessee has pleaded that the learned CIT(A) has erred in upholding the validity of the reassessment proceedings initiated under Section 147/148 of the Income

DCIT, CENTRAL CIRCLE-(1)(2), AHMEDABAD vs. SHREYASI DHARMEN SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 797/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 797/Ahd/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2Nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Awops1881R

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143Section 147Section 148

addition has already made in the hands of other assessee related to escaped income, then the same can be verified in detail and considered during assessment proceeding. Therefore, the objection of the assessee is general and not tenable. Hence, the objections of the assessee are not acceptable at all. 4. Assessee will be granted proper opportunities for submitting any submission/clarification

RAJIV AMRITLAL PATEL,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(4), AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

ITA 280/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 147Section 153A

reassess the 'total income' of the aforementioned six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six AYs "in which both the disclosed and the undisclosed income would be brought to tax". iv. Although section 153 A does not say that

PARULBEN VIJAYKUMAR PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 164/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 May 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 139Section 147Section 148Section 270ASection 270A(10)Section 270A(8)Section 270A(9)

addition to tax, if any, on the under-reported income. (2) A person shall be considered to have under-reported his income, if— (a) the income assessed is greater than the income determined in the return processed under clause (a) of sub-section (1) of section 143; (b) the income assessed is greater than the maximum amount not chargeable

SHRI SHIVAJIRAO R.CHAVAN,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-13(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1578/AHD/2006[2001-02]Status: DisposedITAT Ahmedabad25 Apr 2024AY 2001-02

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2001-02 Shivajirao R. Chavan Vs. Ito, Ward-13(2) M-327, Sector 4, K.K. Nagar Ahmedabad. Opp: Water Tank, Ghalodia Ahmedabad.

Section 147Section 250(6)

reassessment proceedings was initiated on the assessee, resulting in various additions being made to his income. Additions confirmed by the ld.CIT

LALITABEN DIPAKBHAI MODH,SURAT vs. PCIT-3, AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 715/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad31 Dec 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 139(1)Section 147Section 148Section 271F

reassess such income as mentioned in the reasons recorded and any other income only when the addition in respect of item

INDIAN REDCROSS SOCIETY,GODHARA vs. THE ITO, (EXEMPTION) WARD,, VADODARA

In the result, appeal of the assessee is allowed

ITA 1732/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: The Appeal Is Heard & Decided.”

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 10Section 148Section 234ASection 234BSection 250Section 271(1)

addition in reassessment proceedings, in such case primary reason to believe that income had escaped assessment would fail and reassessment

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

additions made in the assessment order, relying on the decision of Hon'ble Gujarat High Court in the case of Saumya Construction without appreciating the facts that there is no restrictive provision as per section 153A, for the AO to assess or reassess the income

GHANSHYAMBHAI AMBALAL PATEL,KHEDA vs. THE PCIT-1, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1007/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R
Section 147Section 263Section 69A

reassessment proceedings, no addition was made and returned income was assessed. Subsequently, the Commissioner of income exercised power under Section

VARIJ BUILDERS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,. WARD-8(4), AHMEDABAD

In the result, assessee’s appeal is allowed; whereas the appeal of the Revenue is dismissed

ITA 1915/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad16 Feb 2022AY 2008-09

Bench: Ms.Annapurna Gupta, Accountant Memeber & T.R. Senthil Kumarassessment Year : 2008-09 Varij Builders P.Ltd. Ito, Ward-8(4) 2, Sejal House Vs Ahmedabad. Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008. Pan : Aaccv5656Q Assessment Year : 2008-09 Ito, Ward-8(4) Varij Builders P.Ltd. Ahmedabad. Vs 2, Sejal House Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms.Nupur Shah, Ar & Shri Dhiren Shah, Ar Revenue By : Shri Rameshkumar L. Sadhu, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Are Cross Appeals One Filed By The Assessee In Ita No.1915/Ahd/2013 & Another Filed By The Revenue In Ita No.2008/Ahd/2013 Against Order Dated 9.5.2013 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-Xiv, Ahmedabad [In Short Referred As “Ld.Cit(A)”] Relating To The Assessment Year 2008-09. Ita No.1915 & 2008/Ahd/2013 2 2. Original Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Addition Of Unexplained Cash Credit U/S.68 Of The Act Of Rs.92,00,000/- On Account Of Share Application Money Received In Cash.

For Appellant: Ms.Nupur Shah, AR and Shri Dhiren Shah, ARFor Respondent: Shri Rameshkumar L. Sadhu, Sr.DR
Section 143(1)(a)Section 143(2)Section 147Section 148Section 68

reassessment order made by the AO. Consequently, grounds of appeal of the assessee are allowed on the preliminary issue and we are not adjudicating other grounds. 14. The Department in ITA No.2008/Ahd/2013 has raised the following grounds: 1a). The Ld. Commissioner of income-Tax (Appeals)-XJV, Ahmedabad has erred in law and on facts in deleting the addition

THE ITO, WARD 8(4),, AHMEDABAD vs. VARIJ BUILDERS PVT. LTD.,, AHMEDABAD

In the result, assessee’s appeal is allowed; whereas the appeal of the Revenue is dismissed

ITA 2008/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad16 Feb 2022AY 2008-09

Bench: Ms.Annapurna Gupta, Accountant Memeber & T.R. Senthil Kumarassessment Year : 2008-09 Varij Builders P.Ltd. Ito, Ward-8(4) 2, Sejal House Vs Ahmedabad. Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008. Pan : Aaccv5656Q Assessment Year : 2008-09 Ito, Ward-8(4) Varij Builders P.Ltd. Ahmedabad. Vs 2, Sejal House Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms.Nupur Shah, Ar & Shri Dhiren Shah, Ar Revenue By : Shri Rameshkumar L. Sadhu, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Are Cross Appeals One Filed By The Assessee In Ita No.1915/Ahd/2013 & Another Filed By The Revenue In Ita No.2008/Ahd/2013 Against Order Dated 9.5.2013 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-Xiv, Ahmedabad [In Short Referred As “Ld.Cit(A)”] Relating To The Assessment Year 2008-09. Ita No.1915 & 2008/Ahd/2013 2 2. Original Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Addition Of Unexplained Cash Credit U/S.68 Of The Act Of Rs.92,00,000/- On Account Of Share Application Money Received In Cash.

For Appellant: Ms.Nupur Shah, AR and Shri Dhiren Shah, ARFor Respondent: Shri Rameshkumar L. Sadhu, Sr.DR
Section 143(1)(a)Section 143(2)Section 147Section 148Section 68

reassessment order made by the AO. Consequently, grounds of appeal of the assessee are allowed on the preliminary issue and we are not adjudicating other grounds. 14. The Department in ITA No.2008/Ahd/2013 has raised the following grounds: 1a). The Ld. Commissioner of income-Tax (Appeals)-XJV, Ahmedabad has erred in law and on facts in deleting the addition

PAWAN SATYNARAYAN JALAN,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2)., AHMEDABAD

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

reassess the total income of those six assessment years, and that the scheme of assessment or re-assessment of the total income of a person searched will be brought to naught if no addition