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15 results for “reassessment u/s 147”+ Section 57clear

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Key Topics

Section 153A24Section 14722Section 14820Section 143(3)10Section 153D8Section 143(2)8Addition to Income5Section 271(1)(c)4Section 68

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

ITA 68/ALLD/2018[2012-13]Status: DisposedITAT Allahabad28 Jan 2021AY 2012-13

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

For Appellant: Shri Basudev Banerjee, CAFor Respondent: Shri Debashish Chanda, CIT-DR
Section 147Section 154Section 263

u/s. 147 r.w.s. 143(3) of the 1961 Act, vide reassessment order dated 24.06.2016 , as in the opinion of Revenue , income by way of long term capital gains earned by assessee had escaped assessment , which had led to reopening of the concluded assessment by Revenue within the provisions of Section 147/148 of the 1961 Act. The income of the assessee

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

4
Penalty4
Disallowance4
Limitation/Time-bar4

The appeals are partly allowed

ITA 5/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 8/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 6/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 54/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 50/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 53/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 52/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 51/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 7/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

57 referred to in foregoing paragraph (E) of this order, and on the compilation of the case laws/decisions referred to in foregoing paragraph (E) of this order. (J) We have heard both sides, patiently; we have also diligently perused the materials on record. We have been presented many precedents/case laws; and many propositions; which are either of general nature

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

57 referred to in foregoing paragraph (E) of this order, and on the compilation of the case laws/decisions referred to in foregoing paragraph (E) of this order. (J) We have heard both sides, patiently; we have also diligently perused the materials on record. We have been presented many precedents/case laws; and many propositions; which are either of general nature

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

57 referred to in foregoing paragraph (E) of this order, and on the compilation of the case laws/decisions referred to in foregoing paragraph (E) of this order. (J) We have heard both sides, patiently; we have also diligently perused the materials on record. We have been presented many precedents/case laws; and many propositions; which are either of general nature

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

57 referred to in foregoing paragraph (E) of this order, and on the compilation of the case laws/decisions referred to in foregoing paragraph (E) of this order. (J) We have heard both sides, patiently; we have also diligently perused the materials on record. We have been presented many precedents/case laws; and many propositions; which are either of general nature