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16 results for “reassessment”+ Section 245C(1)clear

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Hyderabad43Mumbai25Chennai16Allahabad16Delhi11Pune11Cochin7Visakhapatnam5Jaipur3Lucknow1Chandigarh1Ahmedabad1

Key Topics

Charitable Trust16

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section (4) of section 245HA of the Act, i.e. the period, commencing on and from the dale of the application to the Settlement Commission u/s 245C and ending on the specified date referred in sub-section (1