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5 results for “reassessment”+ Section 271Aclear

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Key Topics

Section 269S10Section 270A8Section 271D6Section 273B5Section 272A(1)(d)5Section 142(1)5Penalty5Section 1474Section 1483Cash Deposit

DCIT, CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

ITA 1932/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

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

Section 269SSection 271DSection 271ESection 273BSection 3Section 56

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause

2
Limitation/Time-bar2
Reassessment2

DCIT CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

ITA 1933/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

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

Section 269SSection 271DSection 271ESection 273BSection 3Section 56

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause

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)

271A(8) of the Act. 11. Section 270A provides for penalty for “under-reporting of income” [penalty at fifty per cent, of tax payable on such under-reported income, under sub Section (7)] and “misreporting of income” [under sub Section (8) and (9), Parulben Vijakumar Patel vs. ITO Asst.Year –2017-18 - 5– penalty at two hundred per cent

JAYSHREE NILAM PATEL,AHMEDABAD vs. THE ITO, WARD-1, INTL. TAXN., AHMEDABAD

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

ITA 942/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Smt. Malarkodi R., Sr. DR
Section 132Section 142(1)Section 143(2)Section 144Section 147Section 148Section 148ASection 271A(1)(d)Section 272(1)(d)Section 272A(1)(d)

271A(1)(d) of the Income-tax Act, 1961. The Learned Commissioner of Income Tax (Appeals) has further erred in confirming the said penalty without properly appreciating that there existed a reasonable cause for the default, as envisaged under section 273B of the Act. 2. The appellant craves leave to add, alter or delete any ground either before

MANISHKUMAR RAMLAKHAN AGRAWAL,AHMEDABAD vs. INCOME TAX OOFICER, WARD 6(1)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 920/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 10(38)Section 132Section 142(1)Section 143(3)Section 144Section 144BSection 147Section 271A(1)(d)Section 272A(1)(d)Section 273B

271A(1)(d).” 3. The brief facts of the case are that the assessee is an individual serving as Executive Director in Gopinath Enterprise Private Limited. The assessee filed his return of income for the Assessment Year 2018–19 declaring a total income of ₹31,34,370/-, which included exemption from Long-Term Capital Manishkumar Ramlakhan Agrawal vs. ITO Asst