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22 results for “reassessment”+ Section 272A(1)(d)clear

Sorted by relevance

Mumbai33 Ahmedabad22 Pune11 Cuttack8 Delhi8 Kolkata7 Chennai5 Chandigarh4 Jaipur4 Agra3 Hyderabad3 Patna3 Raipur2 Rajkot2 Indore2 Surat2 Nagpur2 Bangalore1 Dehradun1 Lucknow1

Key Topics

Section 272A(1)(d)37 Section 271A29 Section 14727 Penalty22 Section 14819 Reassessment19 Addition to Income18 Section 144B17 Section 270A17 Section 142(1)

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)

Showing 1–20 of 22 · Page 1 of 2

14

Natural Justice14

reassessment and a show cause notice under clause (b) of section 148A of the Act was issued. The order under section 148A(d) was passed on 04.07.2022, and a notice under section 148 of the Act was issued directing the assessee to file her return of income. Thereafter, multiple notices under section 142(1) of the Act were also issued

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

d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section (1) of section 2 section 2728BB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section

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

d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section (1) of section 2 section 2728BB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

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

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

272A(1)(d) of the Act for non-compliance to the statutory notices issued u/s. 142(1) and 143(2) of the Act. 3. Perusal of the above reassessment order, Ld. PCIT found that the assessing officer failed to invoke u/s. 270A(2)(b) of the Act. Thus assessee having not filed original Return of Income and not paid

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

section 272A(1)(d) of the Act for non-compliance and rejected the explanation given by the assessee on the ground that it was an afterthought and thereby levied a penalty of ₹20,000/- (₹10,000/- for each default). 4. In appeal before the CIT(A), the assessee submitted that the non- compliance was neither wilful nor deliberate. The assessee

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2260/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2259/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2254/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2261/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2255/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2256/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2257/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

ITA 2258/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kamble

For Appellant: Shri Akshay M. Modi, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 144BSection 147Section 148Section 151ASection 270ASection 271ASection 272A(1)(d)Section 69

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

ANAND EDUCATION TRUST,AHMEDABAD vs. THE ITO, WARD-1 (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 1565/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

For Respondent: \nThe ITO

Section 115BSection 144B(1)(ix)Section 147Section 148Section 250Section 271ASection 272A(1)(d)Section 69A

Section 272A(1)(d) of the Act\nwere also initiated.\n3.\nAggrieved by the reassessment order, the assessee filed appeal

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1185/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

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

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1183/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

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

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1171/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1182/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

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

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1184/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

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

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1170/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

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

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee