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71 results for “reassessment”+ Natural Justiceclear

Sorted by relevance

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Key Topics

Section 14478Section 14873Addition to Income64Natural Justice47Section 250(6)40Section 14740Disallowance38Section 143(3)34Depreciation33Section 250

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, C.A
Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

reassessment , has been based on this single statement of the seller , without any other documentary evidences being brought on record, to disprove the voluminous documentary evidences placed on record by the assessee, natural justice

Showing 1–20 of 71 · Page 1 of 4

27
Section 26323
Section 35A20

M/S. RAJ DEV ,KOTKAPURA vs. INCOME TAX OFFICER WARD-1, FARIDKOT

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

ITA 93/ASR/2023[2012-13]Status: DisposedITAT Amritsar10 Jul 2023AY 2012-13

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Pardeep Kumar, Sr. DR
Section 131Section 139Section 142(1)Section 144Section 250Section 68

Natural Justice?. 4. Whether the Ld. AO has erred in not considering the copies of accounts of agriculturists duly submitted during the course of proceedings? 5. Whether the Appellant craves leaves to add, amend and alter the grounds of appeal before the appeal is finally heard or disposed off? 3. Brief facts of the case are that the Appellant

SHRI BASHIR AHMAD SOFI,NOWHATTA vs. INCOME TAX OFFICER WARD-1 , SRINAGAR

In the result, the appeal of the assesse in I

ITA 37/ASR/2023[2017-18]Status: DisposedITAT Amritsar28 Apr 2023AY 2017-18

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

Section 148Section 250Section 7(1)

reassessment or re-computation” In this instant case, Onus is not on the assessee to inform the department regarding his address as the Assessing Officer clearly has the knowledge of the appellant’s actual address vis a vis Bank Statements. Further, it is settled law that it is the duty of the revenue to establish that the service

BASHIR AHMAD SOFI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, the appeal of the assesse in I

ITA 208/ASR/2022[2017-18]Status: DisposedITAT Amritsar28 Apr 2023AY 2017-18

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

Section 148Section 250Section 7(1)

reassessment or re-computation” In this instant case, Onus is not on the assessee to inform the department regarding his address as the Assessing Officer clearly has the knowledge of the appellant’s actual address vis a vis Bank Statements. Further, it is settled law that it is the duty of the revenue to establish that the service

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

justice. 6. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an addition of Rs.15,40,998/- u/s 68 of the Act without considering the facets of Section 68 of the Act and without considering the facts that

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

justice. 6. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an addition of Rs.15,40,998/- u/s 68 of the Act without considering the facets of Section 68 of the Act and without considering the facts that

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

natural justices specially when all other required information ie. details of project including location and scope of work, copies of the work allocation order from the Govt department was submitted. 4.2 This is misstated facts that the assessee company has not provided the detail of work performed whereas the information called for u/s 133(6) was duly furnished vide letter

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

natural justices specially when all other required information ie. details of project including location and scope of work, copies of the work allocation order from the Govt department was submitted. 4.2 This is misstated facts that the assessee company has not provided the detail of work performed whereas the information called for u/s 133(6) was duly furnished vide letter

SHRI KULDIP SINGH,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee is dismissed

ITA 38/ASR/2021[2012-13]Status: DisposedITAT Amritsar17 Feb 2023AY 2012-13

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

Section 143(2)Section 143(3)Section 147Section 148Section 263

natural justice, an opportunity letter was issued to the assessee on 02.03.2021 fixing the case for hearing on 16.03.2021. This notice was also sent through Speed post as well as through ITBA system. In response to this notice, the assessee filed reply online. The reply and details filed by the assessee needs further verifications. The case is, therefore, set aside

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

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

natural justice, therefore, needs to be quashed. 16. Even otherwise, it is submitted, Books of accounts of the assessee have been not rejected by the AO and the findings have been given by the CIT(A) at para 6.5 at page 36 of the order of CIT(A) and, reliance is being placed on judgments of different courts

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

ITA 42/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

natural justice. Sir, in our case addition was purely made on the basis of disclosure made during the course of survey. The Ld. Assessing Officer framed assessment by Chuni Lal Gaba v. Asstt. CIT& Ors making addition of difference between the income declared in return and income offered during the course of survey. The Ld. Assessing Officer has not brought

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

natural justice. Sir, in our case addition was purely made on the basis of disclosure made during the course of survey. The Ld. Assessing Officer framed assessment by Chuni Lal Gaba v. Asstt. CIT& Ors making addition of difference between the income declared in return and income offered during the course of survey. The Ld. Assessing Officer has not brought

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR 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 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR 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 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR 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 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR 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 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

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

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay and the delay