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1,272 results for “reassessment”+ Reassessmentclear

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Key Topics

Section 147133 Section 148106 Addition to Income76 Section 143(3)60 Reassessment60 Section 26345 Section 6839 Section 69A34 Section 14A32 Natural Justice

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 instead of passing reassessment order. Once, the reassessment order per se framed by the Ld. AO is not sustainable

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

Showing 1–20 of 1,272 · Page 1 of 64

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Reopening of Assessment28

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)

reassessment notice on two grounds. The main ground for reassessment notice was with reference to transactions with NSEL

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

reassessment proceedings. In this regard, the Courts have noticed that the Parliament has used the words "assess or reassess

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R

Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

reassessment proceedings u/s 147 of the Act in the present case were initiated on the assessee for the impugned

ITO, WARD-4(1)(3), AHMEDABAD vs. SHIVGANGA PROPERTY HOLDERS PVT. LTD, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2112/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR

Section 147Section 148Section 69A

reassessment provisions. The reassessment framework operates independently, provided the conditions prescribed under the law are satisfied. The essential

THE ITO, WARD-4(1)(3), AHMEDABAD vs. SHRI VIGHNAHARTA REALITY PVT. LTD., AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2370/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR

Section 147Section 148Section 69A

reassessment provisions. The reassessment framework operates independently, provided the conditions prescribed under the law are satisfied. The essential

SHIVGANGA PROPERTY HOLDERS PVT. LTD,AHMEDABAD vs. ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2206/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR

Section 147Section 148Section 69A

reassessment provisions. The reassessment framework operates independently, provided the conditions prescribed under the law are satisfied. The essential

SHRI VIGHNAHARTA REALTY PVT. LTD,AHMEDABAD vs. THE ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2205/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

For Appellant: \nSl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: \nSl.Nos.1,3&5 Shri V.Nandakumar, CIT-DR

Section 147Section 148Section 69A

reassessment provisions. The reassessment framework\noperates independently, provided the conditions prescribed under the law\nare satisfied. The essential

OVEZ ARIFBHAI LAKHANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 590/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2014-15

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

For Appellant: Shri Bharat R. Popat, A.RFor Respondent: Shri Kamlesh Makwana, CIT-D.R

Section 144BSection 147Section 148Section 263

reassessment order passed by the AO , and rightly directed the AO to pass a fresh reassessment order after

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1293/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment. 7.22 In view of the foregoing discussion, we hold that: i. The reassessment proceedings under section 147 were

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1296/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2017-18

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment. 7.22 In view of the foregoing discussion, we hold that: i. The reassessment proceedings under section 147 were

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1294/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2015-16

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment. 7.22 In view of the foregoing discussion, we hold that: i. The reassessment proceedings under section 147 were

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1295/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2016-17

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment. 7.22 In view of the foregoing discussion, we hold that: i. The reassessment proceedings under section 147 were

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1292/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2013-14

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment. 7.22 In view of the foregoing discussion, we hold that: i. The reassessment proceedings under section 147 were

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

reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue

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

reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings u/s.147 as valid when reassessment proceedings cannot be conducted on the basis of search conducted in case

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings u/s.147 as valid when reassessment proceedings cannot be conducted on the basis of search conducted in case

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR

Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings u/s.147 as valid when reassessment proceedings cannot be conducted on the basis of search conducted in case

SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

ITA 701/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

For Appellant: Ms.Urvashi Sodhan, AR

Section 139(1)Section 144BSection 147Section 148Section 194Section 263Section 31Section 54

reassessment (u/s 147 r.w.s. 144B) 7 Assessed Income Rs.90,350/- (same Rs.1,10,350/- as returned) (same as returned