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55 results for “reassessment”+ Condonation of Delayclear

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Key Topics

Section 14475Section 14852Addition to Income51Section 250(6)38Natural Justice36Depreciation33Disallowance33Section 14731Section 25020Reassessment

SHRI TAJINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-1, BATALA

In the result, both the appeals filed by the assessee in ITA Nos

ITA 289/ASR/2024[2013-14]Status: DisposedITAT Amritsar21 May 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250(6)

condone the delay and admit the appeal for hearing on merits. 3. The grounds of appeal taken by the assessee in Form 36 are as follows: “1. That the order of the Assessing Officer as well as the order of Learned CIT(A) are both against the facts of the case and are untenable under the law. 2. That

SHRI TAJINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-1, BATALA

In the result, both the appeals filed by the assessee in ITA Nos

ITA 290/ASR/2024[2013-14]Status: Disposed

Showing 1–20 of 55 · Page 1 of 3

14
Reopening of Assessment12
Cash Deposit12
ITAT Amritsar
21 May 2025
AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250(6)

condone the delay and admit the appeal for hearing on merits. 3. The grounds of appeal taken by the assessee in Form 36 are as follows: “1. That the order of the Assessing Officer as well as the order of Learned CIT(A) are both against the facts of the case and are untenable under the law. 2. That

HITESH SINGLA,BATHINDA vs. INCOME TAX OFFICER WARD 1(1) BATHINDA, BATHINDA

In the result, the appeal of the assessee is allowed

ITA 663/ASR/2024[2017-2018]Status: DisposedITAT Amritsar28 Jul 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 663/Asr/2024 Assessment Year: 2017-18

Section 133(6)Section 147Section 148Section 250Section 69A

condone the delay and hear the case on merits.” I.T.A. No. 663/Asr/2024 3 Assessment Year: 2017-18 3. The brief facts emerging from record are that the assessee has deposited cash amounting to Rs.52.27 lakhs in his bank account during the demonetisation period from 19.11.2016 to 30.12.2016, (as per information contained in page-1 of the assessment order

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

LAKHVIR SINGH 810, VPO MALLAH TEHSIL JAGRAON DISTRICT LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-1, MOGA, PUNJAB

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 541/ASR/2024[2015-2016]Status: DisposedITAT Amritsar29 May 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, AR
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

reassessment in this case has been done after three years where the income escaped assessment is less than 50 lacs (fifty lakhs). 5 I.T.A. No. 541/Asr/2024 Assessment Year: 2015-16 10. Ground nos. 1, 2 & 3 relates to the issue where the ld. first appellate authority has dismissed the appeal in limine refusing to condone the delay

SUNITA TULI,PATHANKOT vs. ITO WARD-1, PATHANKOT, PATHANKOT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 603/ASR/2025[2015-16]Status: DisposedITAT Amritsar22 Jan 2026AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. J. S. Bhasin, Adv
Section 142(1)Section 147Section 148Section 151Section 250

condone the delay of 94 days and admit the appeal to be heard on merits. 5. Grounds of appeal taken by the assessee in Form No. 36 are as follows: “1. The Ld. CIT(A) erred in law in not adjudicating the specific ground taken by the appellant challenging the validity of the notice issued by JAO u/s. 148 dated

GURMAIL DASS SIDDHAR (DECEASED) THRU LH NIRANJAN KAUR(WIDOW),HOSHIARPUR vs. ITO W-1 , HOSHIARPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 352/ASR/2024[2009-10]Status: DisposedITAT Amritsar27 Nov 2025AY 2009-10

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 352/Asr/2024 Assessment Year: 2009-10 Shri Gurmail Dass Siddhar Vs. Ito, Ward- 1, (Deceased) Through L/H Smt. Hoshiarpur. Niranjan Kaur, Widow Garshankar, Ward No. 2 Near Banga Road Octroi, Garshankar, Hoshiarpur. [Pan:-Bwzps4561C] (Appellant) (Respondent) Appellant By None (Adjournment Application) Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 13.11.2025 27.11.2025 Date Of Pronouncement

Section 143(3)Section 250Section 263

condone the delay and admit the appeal for hearing on merits. 3. There are four grounds of appeal taken by the assessee in Form No. 36 but the main grievance of the assessee is that the ld. first appellate authority has dismissed the appeal considering the same to be infructuous on the ground that the Hon’ble Tribunal

SMT..ANURADHA,PATHANKOT vs. INCOME TAX OFFICER WARD-6(1), PATHANKOT

In the result the appeal of the assessee is allowed

ITA 437/ASR/2024[2012-13]Status: DisposedITAT Amritsar24 Jun 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133(6)Section 147Section 148Section 151(1)Section 250

delay is condoned and the appeal is admitted for hearing on merits. 3. The grounds of appeal taken by the assessee in Form 36 are as follows: “1. That on the facts & in circumstances of the case and in law the Ld. CIT (A) erred in confirming the addition made by Ld. Assessing Officer & dismissing the appeal. 2. That

SHRI SAROOP HARI,HOSHIARPUR vs. INCOME TAX OFFICER WARD- 4, HOSHIARPUR

In the result, the appeal of the assessee bearing no

ITA 10/ASR/2021[2011-12]Status: DisposedITAT Amritsar09 Nov 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 147Section 148Section 250Section 44ASection 69Section 69A

delay for 358 days is condoned. 4. The brief fact of case is that as per the ld. AR the assessee basically a holy and virtuous person, has been surviving on dole received from his admirers during religious discourses beside a meagre income generated from running a small business of general merchandise in his village Nadali. Though not a regular

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

delay for 683 days is condoned. 3. The assessee has taken the following grounds: “1. That neither in facts nor in law, the ld.CIT(A) was justified in upholding the validity of proceedings, wrongly initiated u/s.148 by the ld. ITO. 2. That sans any order passed by the ITO, giving effect to CIT(A) order for 2007-08, prior

INDERJIT KAUR,NAKODAR vs. INCOME TAX OFFICER, WARD, NAKODAR, NAKODAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 413/ASR/2024[2016-77]Status: DisposedITAT Amritsar22 Sept 2025AY 2016-77

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Written submission)
Section 139Section 139(1)Section 144Section 148Section 250

condone the delay in filing the appeal before the first appellate authority by 146 (one hundred forty-six) days. 3. Brief facts emerging from records are that the assessee is a senior citizen and has submitted her return u/s 139 of the Act on 26.07.2016 disclosing a total income of Rs.9,16,995/-, being the income derived from surrender policy

RAJESH KARYANA STORE,MUNICIPAL BAZAR vs. ITO, WARD 1, PATHANKOT, PATHANKOT

In the result, the appeal of the assessee is allowed for statistical

ITA 530/ASR/2025[2015-16]Status: DisposedITAT Amritsar19 Feb 2026AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Rohit Kapoor, Adv
Section 148Section 148A

reassessment proceedings initiated by the Assessing Officer are bad in law and liable to be quashed, as the notice issued under section 148 of the Income-tax Act, 1961 dated 31.03.2021 is unsigned and therefore invalid. 2) That CIT(A) failed to appreciate that, the notice issued under section 148A(b) is illegal, void and liable to be quashed

SHRI GULZAR AHMAD DAR ,ANANTNAG vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, the appeal of the assessee is partly allowed for statistical

ITA 530/ASR/2024[2016-17]Status: DisposedITAT Amritsar22 Aug 2025AY 2016-17

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253Section 44A

condone the delay and admit this appeal for hearing. 4. Brief facts of the case: The assessee is an individual, engaged in the business of trading of construction material (iron, cement & other related items) as wholesaler & retailer during the financial year 2015-16. In this case, the AO had information that the assessee had deposited cash

TEJVIR SINGH MANESS,FARIDKOT PUNJAB vs. ITO WARD 1, FARIDKOT

In the result the appeal of the assessee is allowed

ITA 276/ASR/2025[2017-18]Status: DisposedITAT Amritsar05 Feb 2026AY 2017-18

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita No. 276/Asr/2025 "नधा"रण वष" / Assessment Year: 2017-18 Tejvir Singh Maness, Vs Ito, Bx 11/398, Ward 1, No.4, New Harindera Nagar, Faridkot Punjab 151203 "थायी लेखा सं./Pan No: Baspm7258R अपीलाथ"/Appellant ""यथ"/Respondent Virtual Hearing

For Appellant: None (Adjournment application) ]For Respondent: Sh. Charan Dass, Sr. DR
Section 147Section 250Section 44A

condone the delay and admit the appeal to be decided on merits. 4. Brief facts emerging from records are that the assessee is a legal practitioner and has filed his return under the deeming provisions of section 44ADA of the Act disclosing professional income @ 50% ( or more) of gross professional receipts for the FY 2016-17. The break

ZOYIEB ALI,SRINAGAH vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result the captioned appeal of the assessee is allowed for statistical

ITA 687/ASR/2024[2012-13]Status: DisposedITAT Amritsar10 Nov 2025AY 2012-13

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bleincome Tax Officer, Zoyieb Ali Ward-1 170 A, Green Park Lane Bye Pass, Near Jamkash, Srinagar Kapurthala Pan:Akapa2889F Shri Rohit Kapoor, Advocate & Assessee By Shri V.S. Aggarwal, Itp Shri Charan Dass, Sr. Dr Revenue By 23.09.2025. Date Of Hearing Date Of Pronouncement /A // .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 124Section 144Section 147Section 148Section 250(6)

reassessment proceedings unsustainable in law. 4. That the LD CIT(A) has erred in confirming the addition of Rs.38,13,839/- made by the AO ignoring the fact that the assessment framed u/s 144/147 is bad in law since the same is without mentioning DIN which is mandatory requirement as per circular no. 19/2019 dated 14 Aug 2019. That

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

ITA 236/ASR/2025[2017-18]Status: DisposedITAT Amritsar10 Nov 2025AY 2017-18

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 144Section 147Section 148Section 148ASection 151Section 151(1)Section 250Section 250(6)Section 282Section 69A

condone the delay of 171 days and admit the appeal on merits. 4 4. The assessee has raised additional legal grounds which were also raised in main grounds. One of the legal issue raised by the assessee is that the assessment framed under section 147 is bad in law as the notice under section 148 was issued on 13.04.2021 without

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account