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25 results for “reassessment u/s 147”+ Section 151(2)clear

Sorted by relevance

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Key Topics

Section 153A28Charitable Trust16Section 14812Addition to Income9Section 153D8Section 143(2)8Section 1476Limitation/Time-bar6Section 143(3)

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

U/s 143(3) of the Act. It is relevant to consider the provision contained in Section 153A which reads as under: (1). Notwithstanding anything contained in Section, 139, Section 147, Section 148, Section 149, Section 151 and Section 153 in the case of a person where a search is initiated under Section 132 or books of account, other documents

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

Showing 1–20 of 25 · Page 1 of 2

5
Section 271(1)(c)4
Section 684
Reassessment4
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

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

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

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

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

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

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

ITA 129/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

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing

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 shall be one year from the date of receipt of order of passed by the Settlement Commission. Since the order u/s 245D(4) was passed by the Settlement Commission on 17/08/2016 therefore the case shall not be barred by limitation before16//08/2017, i.e. one year from the date of order of the Settlement Commission not providing