Search: reassessment u/s 147

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 11/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

section 147/151(1) of the Act in para 9- 11 of his reason for reopening of assessment u/s. 148. The ld. D.R. further pointed out that the grounds challenging issuance of notice u/s. 148 was also taken before the ld. CIT(A) which was dealt in detail by the appellate authority. The CIT(A) relied upon the decision

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 12/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 145Section 147Section 148

section 147/151(1) of the Act in para 9- 11 of his reason for reopening of assessment u/s. 148. The ld. D.R. further pointed out that the grounds challenging issuance of notice u/s. 148 was also taken before the ld. CIT(A) which was dealt in detail by the appellate authority. The CIT(A) relied upon the decision

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 10/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 145Section 147Section 148

section 147/151(1) of the Act in para 9- 11 of his reason for reopening of assessment u/s. 148. The ld. D.R. further pointed out that the grounds challenging issuance of notice u/s. 148 was also taken before the ld. CIT(A) which was dealt in detail by the appellate authority. The CIT(A) relied upon the decision

AARAV FINANCIAL SERVICES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 13/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R

Section 145Section 147Section 148

section 147/151(1) of the Act in para 9- 11 of his reason for reopening of assessment u/s. 148. The ld. D.R. further pointed out that the grounds challenging issuance of notice u/s. 148 was also taken before the ld. CIT(A) which was dealt in detail by the appellate authority. The CIT(A) relied upon the decision

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R

Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative. Therefore, in the light of the provisions

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1345/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 722/AHD/2014[2000-01]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

129 taxmann.com 163 (Karnataka) held that section 159(2)(b) would require a separate notice to be issued under section 148 within time prescribed under section 149(1)(b) as against legal representatives directly and if such proceedings are initiated beyond time prescribed under section 149(1)(b), such proceedings would not be valid. Further, notice issued against a dead