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38 results for “reassessment u/s 147”+ Section 234Dclear

Sorted by relevance

Mumbai142Delhi78Bangalore46Ahmedabad38Hyderabad29Jaipur20Raipur17Kolkata10Rajkot7Surat4Chennai3Guwahati3Chandigarh2Patna2Dehradun2Varanasi1Lucknow1Nagpur1Pune1Ranchi1

Key Topics

Section 14758Section 14A34Section 14830Addition to Income28Section 143(3)24Section 234A22Section 153C22Disallowance18Penalty

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1182/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

u/s 271(1)(c) of the Act, relevant to the Assessment Year 2010-11. 2. The assessee has raised following grounds of appeal: 1. That the learned C1T(A) has erred in law and fact by not quashing he assessment order, as the learned AO has not complied the provisions of section 147 of the Act and further that

Showing 1–20 of 38 · Page 1 of 2

18
Section 80I15
Reopening of Assessment15
Section 6814

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1192/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

u/s 271(1)(c) of the Act, relevant to the Assessment Year 2010-11. 2. The assessee has raised following grounds of appeal: 1. That the learned C1T(A) has erred in law and fact by not quashing he assessment order, as the learned AO has not complied the provisions of section 147 of the Act and further that

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

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

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 249/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-17

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

reassessment proceedings with respect to ledger account seized were based on invalid order and were without jurisdiction. Reference is also drawn to the judgment/decision of Hon’ble Supreme Court in the case of ITO vs. Vikram Sujitkumar Bhatia, Civil Appeal No. 911 of 2022 (SLP) (C) No. 29096 of 2019 and oths. order dated 06.04.2023 and PCIT vs. Abhishar Buildwell

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 250/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-20

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

reassessment proceedings with respect to ledger account seized were based on invalid order and were without jurisdiction. Reference is also drawn to the judgment/decision of Hon’ble Supreme Court in the case of ITO vs. Vikram Sujitkumar Bhatia, Civil Appeal No. 911 of 2022 (SLP) (C) No. 29096 of 2019 and oths. order dated 06.04.2023 and PCIT vs. Abhishar Buildwell

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 326/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-2020

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

reassessment proceedings with respect to ledger account seized were based on invalid order and were without jurisdiction. Reference is also drawn to the judgment/decision of Hon’ble Supreme Court in the case of ITO vs. Vikram Sujitkumar Bhatia, Civil Appeal No. 911 of 2022 (SLP) (C) No. 29096 of 2019 and oths. order dated 06.04.2023 and PCIT vs. Abhishar Buildwell

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 325/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-2017

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

reassessment proceedings with respect to ledger account seized were based on invalid order and were without jurisdiction. Reference is also drawn to the judgment/decision of Hon’ble Supreme Court in the case of ITO vs. Vikram Sujitkumar Bhatia, Civil Appeal No. 911 of 2022 (SLP) (C) No. 29096 of 2019 and oths. order dated 06.04.2023 and PCIT vs. Abhishar Buildwell

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 248/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2014-15

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

reassessment proceedings with respect to ledger account seized were based on invalid order and were without jurisdiction. Reference is also drawn to the judgment/decision of Hon’ble Supreme Court in the case of ITO vs. Vikram Sujitkumar Bhatia, Civil Appeal No. 911 of 2022 (SLP) (C) No. 29096 of 2019 and oths. order dated 06.04.2023 and PCIT vs. Abhishar Buildwell

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 136/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R P Rastogi, CITDR
Section 12ASection 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

u/s 234A 234B, 234C and 234D requires to be deleted. 9. Your appellant craves leave to add, amend, deleted or alter any of the grounds till the appeal is finally heard and decided. 11. During the course of hearing before us, the learned Authorised Representative (“AR”) for the assessee reiterated the factual matrix of the case and submitted that

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 2078/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2008-09

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

reassessment proceedings. The ld.counsel for the assessee was unable to controvert the findings of the ld.CIT(A) both on facts, that this issue was not discussed in the original assessment order by the AO, and on law. In view of the same, we have no hesitation in concurring with the finding of the ld.CIT(A) that reopening in the present

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 1591/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2005-06

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

reassessment proceedings. The ld.counsel for the assessee was unable to controvert the findings of the ld.CIT(A) both on facts, that this issue was not discussed in the original assessment order by the AO, and on law. In view of the same, we have no hesitation in concurring with the finding of the ld.CIT(A) that reopening in the present

NEXUS SOFTWARE LTD.,AHMEDABAD vs. ITO, WARD 4(1),, BARODA

In the result, both the appeals filed by the assessee are allowed

ITA 2326/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad06 Apr 2022AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri P.F. Jain, A.RFor Respondent: Date of hearing
Section 143(1)Section 147Section 234ASection 271(1)(c)

reassessment order following the earlier assessment dated 30/12/2010. 8. He has erred in holding that the case of the assessee is not covered by the third proviso to section 147. 9. On the facts no interest u/s. 234A, 234B, 234C and 234D

NASIMBANU MIRZA,AHMEDABAD vs. THE ITO, WARD-3(2)(8)- CURRENTLY THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 376/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 376/Ahd/2024 ("नधा"रण वष" / Assessment Year: 2011-12) बनाम/ Nasimbanu Mirza Ito B/67, Mayurpark Society, Ward-3(2)(1), Ahmedabad Vs. Opp. Bibi Talab, Vatva, Daskroi, Ahmedabad, Gujarat - 382440 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bfkpm6262E (Appellant / Cross Objector) .. (Respondent) Assessee By : Ms. Foziya Saiyed, A.R. Shri Kavan Limbasiya, Sr. Dr Revenue By : 25/03/2025 Date Of Hearing Date Of Pronouncement 27/03/2025

For Appellant: Ms. Foziya Saiyed, A.RFor Respondent: 25/03/2025
Section 142(1)Section 144Section 147Section 148Section 234ASection 271(1)(c)Section 274

234D or any other section should be deleted. 4). The appellant craves leave to add, amend, alter or delete the said ground of appeal. 4.1 The assessee has also raised an additional ground as under: 5). On the facts and in the circumstances of the case as well as in law on the subject the Learned Assessing Officer has heard

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

ITA 685/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

234D & 244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

234D & 244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1595/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

234D & 244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1596/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

234D & 244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1597/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

234D & 244A the appellant wholly denied the payment of such liability in consequences of addition. ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 9. That the Commissioner of Income Tax (Appeal) erred on facts and in law in initiating issue of notice u/ 274 of the Act to initiate penalty

KALASH TRADE CHEM PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1510/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad26 Nov 2024AY 2013-14

Bench: Dr.Brr Kumarshri Siddhartha Nautiyal

For Appellant: Respondent by: Shri B.P Srivastava, Sr. DRFor Respondent: Shri B.P Srivastava, Sr. DR
Section 115BSection 143(2)Section 144BSection 144B(1)Section 147Section 148Section 210Section 234ASection 271(1)(c)Section 68

reassessment order passed, requires to be quashed. 08. That the show cause notice issued on 25/03/2022 requiring to file reply on or before 26/03/2022 i.e. within 1 day, is against the provision of natural justice and without giving proper opportunity of being heard as defined u/s 144B(1) of the Income Tax Act, 1961 and as such the order passed