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8 results for “reassessment u/s 147”+ Section 271Fclear

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Key Topics

Section 14819Section 14714Section 69A11Section 271F9Penalty8Addition to Income8Section 234A7Section 271(1)(c)6Cash Deposit

LALITABEN DIPAKBHAI MODH,SURAT vs. PCIT-3, AHMEDABAD, AHMEDABAD

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

ITA 715/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad31 Dec 2024AY 2013-14

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

Section 139(1)Section 147Section 148Section 271F

Section 147 of the Act. Therefore a notice u/s. 148 dated 31-03- 2021 was issued to the assessee. 3. In response, the assessee filed her Return of Income on 28-04- 2021 declaring total income of Rs.99,520/-. The Assessing Officer levied penalty u/s. 271F for not filing the return will within the time limit prescribed u/s

BHAGVANJIBHAI SOMABHAI PATEL,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(3)(1), VADODARA

5
Reassessment5
Natural Justice4
Section 1443
ITA 746/AHD/2023[2013-14]Status: Disposed
ITAT Ahmedabad
08 Mar 2024
AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(2)Section 147Section 148Section 234ASection 271(1)(b)Section 271(1)(c)Section 271FSection 69A

reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 [herein after referred as the Act] relating to the assessment year 2013–14. 2. The brief facts of the case is that the assessee is an individual and engaged in the agricultural activities and deriving agricultural I.T.A No. 746/Ahd/2023 A.Y. 2013-14 Page No 2 Bhagvanjibhai

HEMLATA VISHNUBHAI GUPTA,AHMEDABAD vs. THE ITO, WARD--(3)(3), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 91/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2011-12

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year: 2011-12

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 139(1)Section 144Section 147Section 148Section 271(1)(c)Section 271F

147 of the Act making addition of A.Y. 2011-12 Page 2 of 6 Rs.32,25,601/- as the escaped income of the assessee. The Assessing Officer also initiated penalty proceedings under Section 271(1)(c) of the Act and Section 271F of the Act for failure to furnish the return of income. 3. Aggrieved against the ex-parte assessment

VISHWAS COMODITY,PATAN vs. THE INCOME TAX OFFICER, WARD-1, PATAN

ITA 1681/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 May 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2013-14

For Appellant: Smt. Trupti Patel, Sr.DR
Section 115BSection 147Section 148Section 250Section 69A

reassessment order dated 16.09.2021 passed by the Assessing Officer (AO) under section 147 r.w.s. 144 and 144B of the Income-tax Act, 1961. Condonation of delay 3 1,18,10,000/- as unexplained money under section 69A and taxed the same under section 115BBE. Penalty proceedings under sections 271(1)(c), 271F, and 271(1)(b) were also separately initiated

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

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

ITA 548/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2010-11

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

u/s. 271F of the Act. ITA Nos.548 & 549/Ahd/2023 Assessment Years: 2010-11 & 2012-13 Page 3 of 7 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. Firstly we are taking up ITA No.548/Ahd/2023

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

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

ITA 549/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2012-13

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

u/s. 271F of the Act. ITA Nos.548 & 549/Ahd/2023 Assessment Years: 2010-11 & 2012-13 Page 3 of 7 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. Firstly we are taking up ITA No.548/Ahd/2023

ARVIND SHASHANK HUF,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 460/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2013-14
Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151Section 210Section 234ASection 271(1)Section 271F

reassessment order passed, requires to be\nquashed.\n10. That the assessee has filled his detailed reply on 21/12/2021,\n18/02/2022 and 25/03/2022, however without considering the\ndocumentary evidences on record, A.O. has passed an order u/s 148\nr.w.s.144 on presumption and assumption is against the provision of\nlaw and against the principle of natural justice and as such it requires

GOVINDBHAI BHAVANDAS PATEL,AHMEDABAD vs. ITO WARD 4(2)(2), AHMEDABAD (EXISTING ITO WARD 4(2)(1), AHMEDABAD), AHMEDABAD

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

ITA 256/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad26 Mar 2025AY 2011-12

Bench: Ld. Cit(A) Who Has Set Aside The Exparte Assessment Order Invoking Section 251(1)(A) Of The Act By Observing As Follows:

Section 143(2)Section 144Section 147Section 148Section 234ASection 251(1)(a)Section 271FSection 69A

147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. I.T.A No. 256/Ahd/2025 A.Y. 2011-12 Page No 2 Govindbhai Bhavandas Patel. vs. ITO 2. Brief facts of the case is that the assessee is an individual has not filed the Return of Income for the Asst. Year