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5 results for “reassessment”+ Section 194Aclear

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Key Topics

Section 143(3)8Section 80I8Section 80P6Section 271(1)(c)5Section 404Reassessment4Addition to Income4Section 1483Section 1473Section 139

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY. CIT, CICLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

reassessment being bad in law, illegal and non-est.. 2.00 Disallowance of deduction claimed u/s.80P of the Act amounting to Rs.38,89,237/- 2.01 On the facts and circumstances of you appellant’s case as well as in law, the ld.CIT(A) erred in dismissing the appeal on wrong plea that interest earned on deposits kept with

3
TDS3
Reopening of Assessment3

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

reassessment being bad in law, illegal and non-est.. 2.00 Disallowance of deduction claimed u/s.80P of the Act amounting to Rs.38,89,237/- 2.01 On the facts and circumstances of you appellant’s case as well as in law, the ld.CIT(A) erred in dismissing the appeal on wrong plea that interest earned on deposits kept with

M/S. DRAIPL-MSKEL(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

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

ITA 1605/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2007-08

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2007-08 Draipl-Kskel (Jv) Ito, Ward-9(2) 2Nd Floor, “Msk” Vs. Ahmedabad. Passport Office To Panjarapole Rd. Ambawadi Ahmedabad 380 015. Pan : Aaaad 3825 B (Applicant) (Responent)

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri Abhijit, Sr.DR
Section 143(3)Section 194ASection 271(1)(c)Section 40Section 80I

194A. As no tax was deducted, disallowance u/s 40(a)(ia) was made. The assessee’s defence that TDS was not deductible due to composite EMI payments was rejected. The AO noted that despite the legal restrictions being applicable and known to the assessee, it proceeded to claim deduction of Rs.2,42,98,174/- under section 80IA(4), which

MINAL PRASHANT VAKIL LEGAL HEIR OF LATE. PRASHANT RASIKLAL VAKIL,AHMEDABAD vs. INCOME TAX OFFICERWARD 1, INTERNATIONAL TAX AHMEDABAD , AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1546/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad10 Dec 2024AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148Section 148ASection 194ASection 234ASection 250Section 271(1)Section 69

reassessment order passed under section 143(3) r.w.s. 144C of the Income Tax Act, I.T.A No. 1546/Ahd/2024 A.Y. 2015-16 Page No 2 Minal Prashant Vakil Legal Heir of Late Prashant Rasiklal Vakil vs. ITO, Int.Tax 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. 2. The brief facts of the case is that

CHANDRAKANT GORDHANBHAI PATEL HUF ,DABHOI vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(3), VADODARA, VADODARA

In the result, appeal of the assessee in ITA no

ITA 485/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2012-13

Bench: The Final Hearing Of This Appeal Petition…”

For Appellant: None(Written Submission filed by the assessee)For Respondent: Shri Sanjay Jain, Sr. D.R
Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

section 56(2)(viii) of the Act, 1961. The appellant fails to furnish any decision of the Hon'ble Apex Court on this issue. The addition made by the AO is confirmed and the ground taken by the appellant is dismissed. 5. Aggrieved , the assessee has now filed an appeal with the Tribunal . The assessee has filed Paper Book containing