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2 results for “reassessment u/s 147”+ Section 234Fclear

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Hyderabad26Ahmedabad2Jaipur1Mumbai1Nagpur1Pune1Rajkot1Delhi1

Key Topics

Section 1485Section 684Section 142(1)2Section 270A(2)(b)2Section 148A2Section 1472Cash Deposit2Penalty2Reassessment

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

234F of the Act totaling to Rs.2,92,320/-. The assessing officer accepted the above returned income and initiated penalty proceedings u/s. 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

2

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

234F of the Act. 13. The learned CIT(A) and the learned AO erred in fact and in law in initiating penalty proceedings u/s. 272(1)(d), 271AAC(1) and 270A of the Act. 14. The Appellant reserves the right to add, alter, amend, modify, delete all or any of the grounds of appeal either partially or completely