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11 results for “reassessment”+ Section 244A(1)(b)clear

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Mumbai58Delhi49Cochin17Allahabad16Bangalore13Kolkata11Ahmedabad11Chandigarh10Indore7Chennai4Jaipur3Patna2Raipur2Amritsar1Karnataka1Pune1SC1Lucknow1

Key Topics

Section 14713Section 244A11Addition to Income10Disallowance9Section 143(3)7Penalty7Section 234B5Section 271(1)5Reopening of Assessment5

THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 126/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(1)Section 143(3)Section 147Section 154Section 234ASection 244ASection 244A(1)Section 250

b) of the I T Act and whereas the provisions of 244A(1)(a) & (aa) & its proviso are more specific and applicable in the case of appellant. In view of these facts and circumstances I am considered view that the Appellant is not entitled interest u/s 244A(1) of the IT Act and therefore this ground of appeal is dismissed

Section 2504
Section 80G4
Section 271(1)(c)3

M/S. JALARAM INVESTMENT,,KHEDA vs. THE ITO, WARD-3,, NADIAD

In the result, the appeal of the assessee is allowed

ITA 2508/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad05 Feb 2020AY 2010-11

Bench: Shri Rajpal Yadavassessment Year : 2010-11 M/S Jalaram Investment, Vs. Income Tax Officer, Opp. Jain Temple, Gayatri Nagar, Ward-3, Wanakbori, Tal. Thasra, Nadiad Dist. Kheda [Pan : Aaefj 9906 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Talera, Ar Revenue By : Shri Dilip Kumar, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 04/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 05/02/2020

For Appellant: Shri Mehul Talera, ARFor Respondent: Shri Dilip Kumar, Sr DR
Section 143(3)Section 148Section 244ASection 271(1)(c)Section 274

reassessment proceedings. With regard to the additions made by the learned Assessing Officer are concerned, he pointed out that major items relate to disallowance of trade settlement expenses. The Assessing Officer made an addition of Rs.3,55,010/-, out of which learned CIT(A) has deleted Rs.47,567/- out of Rs.1,47,567/- relating to J.K. Securities

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

244A of the Act. 21. That the above grounds of objection are independent of, and without prejudice to one another. 22. That the appellant craves leave to alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” 3. The issues raised by the assessee

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

244A of the Act. 21. That the above grounds of objection are independent of, and without prejudice to one another. 22. That the appellant craves leave to alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” 3. The issues raised by the assessee

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1917/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Sunil Piyush Shah, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 132Section 132(4)Section 144BSection 147Section 148ASection 244ASection 250Section 270ASection 270A(9)Section 29A

b) and the consequential order under section 148A(d) dated 02.05.2023 were passed mechanically, without furnishing the Appellant with any incriminating material specific to him, and without granting an opportunity to cross-examine the persons whose statements were relied upon, thereby violating the principles of natural justice. 4. That the learned CIT(A) erred in law and on facts

MINOR HARESH KARSANBHAI PATEL ORAL SPECIFIC DEFERRED FAMILY TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) NOW WARD- 5(3)(1), AHMEDABAD

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

ITA 863/AHD/2023[1982-83]Status: DisposedITAT Ahmedabad03 Jan 2024AY 1982-83

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 863/Ahd/2023 धििाधरणवरध/Asstt. Year: 1982-1983 Minor Haresh Karsanbhai Patel Oral Income Tax Officer, Specific Deferred Family Trust, Vs. Ward-5(2)(2), Nirma House, Ahmedabad. Near Income Tax Circle, Now Ashram Road, Income Tax Officer, Ahmedabad-380009. Ward 5(3)(1), Ahmedabad Pan: Aaath4880P

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R
Section 244A

B respectively. 2. Ld. Assessing Officer granted interest u/s.244A of the I.T. Act of Rs. 1,16,985/- on Rs.68,328/- up to the date of order i.e. 20-06-2019. However, refund was issued on 15- 04-2020. It is to be noted that interest u/s. 244A of the I.T. Act is to be granted up to the date

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1597/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty proceeding

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1596/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty proceeding

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

ITA 685/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty proceeding

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1595/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty proceeding

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty proceeding