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10 results for “reassessment”+ Section 234B(4)clear

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Key Topics

Section 153C25Section 153A24Section 13210Section 234A10Addition to Income10Section 153D8Section 143(2)8Section 1396Section 145(3)5

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: Disposed
Deduction5
Reassessment5
Natural Justice5
ITAT Allahabad
21 Nov 2025
AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

ITA 53/ALLD/2019[2009-10]Status: DisposedITAT Allahabad22 Feb 2021AY 2009-10

Bench: Shri.Vijay Pal Rao

For Appellant: Shri S.K. Jaiswal, CAFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 132Section 139Section 145(3)Section 153CSection 234ASection 40

234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated and liable

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

ITA 54/ALLD/2019[2010-11]Status: DisposedITAT Allahabad22 Feb 2021AY 2010-11

Bench: Shri.Vijay Pal Rao

For Appellant: Shri S.K. Jaiswal, CAFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 132Section 139Section 145(3)Section 153CSection 234ASection 40

234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated and liable

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

ITA 50/ALLD/2019[2007-2008]Status: DisposedITAT Allahabad22 Feb 2021AY 2007-2008

Bench: Shri.Vijay Pal Rao

For Appellant: Shri S.K. Jaiswal, CAFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 132Section 139Section 145(3)Section 153CSection 234ASection 40

234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated and liable

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

ITA 55/ALLD/2019[2011-12]Status: DisposedITAT Allahabad22 Feb 2021AY 2011-12

Bench: Shri.Vijay Pal Rao

For Appellant: Shri S.K. Jaiswal, CAFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 132Section 139Section 145(3)Section 153CSection 234ASection 40

234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated and liable

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

ITA 51/ALLD/2019[2008-2009]Status: DisposedITAT Allahabad22 Feb 2021AY 2008-2009

Bench: Shri.Vijay Pal Rao

For Appellant: Shri S.K. Jaiswal, CAFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 132Section 139Section 145(3)Section 153CSection 234ASection 40

234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated and liable

SHRI BACHANU RAM,,MIRZAPUR vs. ITO,, MIRZAPUR

In the result, the appeal filed by the assessee with tribunal in ITA No

ITA 185/ALLD/2015[2009-10]Status: DisposedITAT Allahabad04 Dec 2020AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Sri Bachanu Ram, V. Ito, Range – Iii(1), Mirzapur, Saketpuri Colony, Sabri, U.P. Mirzapur,U.P. Pan: Beqps 3977 K (Appellant) (Respondent)

For Appellant: Shri Praveen Godbole, CAFor Respondent: Shri A. K. Singh, Sr. DR
Section 133(6)Section 139Section 142(1)Section 147Section 148Section 69

234B, and 234C of the income tax act is section highly unjustified. 8. That in any view of the matter the appellant reserves his right to take any fresh ground of the appeal before hearing of the appeal. It is therefore prayed that a suitable order may kindly be passed and relief may please be allowed accordingly” 2 Assessment Year