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636 results for “reassessment u/s 147”+ Section 10(1)clear

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Key Topics

Section 147156Section 14890Addition to Income74Section 26362Section 143(3)57Reassessment47Section 6834Section 14A33Section 69A

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

u/s 148 of the Act dated 30th March 2019. The AO finally framed assessment under section 143(3) r.w.s. 147 of the Act in the hands of assessee vide order dated 23-12-2019 wherein the sum of Rs. 13,85,10,960.00 was disallowed and added to the total income of the assessee. 25. The aggrieved assessee preferred

Showing 1–20 of 636 · Page 1 of 32

...
32
Reopening of Assessment32
Section 25028
Penalty20

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

u/s 148 of the Act dated 30th March 2019. The AO finally framed assessment under section 143(3) r.w.s. 147 of the Act in the hands of assessee vide order dated 23-12-2019 wherein the sum of Rs. 13,85,10,960.00 was disallowed and added to the total income of the assessee. 25. The aggrieved assessee preferred

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

ITA 1329/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2008-09

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Ritesh Parmar, CIT.D.R
Section 147Section 148Section 69A

reassess the total income, where search is conducted u/s 132 which is further evidenced by amendment bythe Finance Act, 2017 w.e.f. 01.04.2017 that inserted 4th proviso to section 153A read with explanation 1, the expression "relevant assessment year" that means an assessment year which falls beyond six assessment years but not later than ten assessment years from

DARED SEVA SAHKARI MANDALI LIMITED,BHAVANAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

ITA 885/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2019-20

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P

reassessment order:- “6. Assessed u/s 147 read with section 144B of the Income Tax Act,1961. Computation of income and demand notice u/s 156 of the Act is attached.” It is an admitted fact that the assessee never filed its return of income u/s 139(1) of the 1961 Act, and the only return of income filed by the assessee

DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

ITA 884/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2018-19

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P

reassessment order:- “6. Assessed u/s 147 read with section 144B of the Income Tax Act,1961. Computation of income and demand notice u/s 156 of the Act is attached.” It is an admitted fact that the assessee never filed its return of income u/s 139(1) of the 1961 Act, and the only return of income filed by the assessee

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1899/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1902/AHD/2019[2008-09]Status: HeardITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1908/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1907/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1898/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1912/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1900/AHD/2019[2006-07]Status: HeardITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1901/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested