Search: reassessment

2 results for “reassessment”+ Section 268Aclear

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Kolkata13 Ahmedabad2 Cochin1 Delhi1 Mumbai1

ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

ITA 1673/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

reassess total income under section 153A is fundamentally triggered by the discovery of such incriminating material. If no such material is found, the completed assessment attains finality and no additions can be made. 9.3. In the instant case, it is an admitted fact, and was also fairly conceded by the Ld. DR during the course of hearing, that no incriminating

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. SULAIMANI CO-OP BANK LIMITED, VARDODARA

Appeal is dismissed on Low Tax Effect

ITA 811/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2015-16

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

Section 147Section 268A

reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. Against the same, assessee filed Cross Objection with a delay of 19 days. 2. At the outset, it was informed by the Department that the Tax Effect in the above appeal is only