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208 results for “reassessment”+ Section 10(20)clear

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Key Topics

Section 147107Addition to Income98Section 14897Section 14466Section 250(6)51Section 153A50Section 153D45Section 25037Section 69A36Disallowance

SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

ITA 308/ASR/2018[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nirmal Mahajan, CAFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 143(2)Section 147Section 148

20) of section 10 of the Act;] , (b) for communications delivered or transmitted electronically:- (i) email address available in the income-tax return furnished by the addressee to which the communication relates; or (ii) the email address available in the last income-tax return furnished by the addressee; or (iii) in the case of addressee being a company, email address

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

Showing 1–20 of 208 · Page 1 of 11

...
35
Natural Justice34
Depreciation27
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

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

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

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

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

Section 147Section 148Section 250

10 Assessment Year: 2006-07 iii) That whether the ld.CIT(A) was competent, while deciding a case before him, to give direction to reopen a case for another year, not before him. 3. Rather than specifically addressing the above legal issues, the ld.CIT(A), in his impugned order, has taken a generic view that since the assessee had himself claimed

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

20. It was further submitted that the second proviso to sub section (2) of section 12A further provides that no action u/s 147 shall be taken by AO in case of such trust or any institution for any assessment year preceding the aforesaid assessment year only for non registration of such trust or institution for the said assessment year

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

reassessment order passed u/s 147 r.w.s Section 144B of the Act dated 29.05.2023 also deserve to be quashed. Decided in favour of the assessee. 2025 (6) TMI 1230 - GUJARAT HIGH CQURT, KRISHNA NAITIK PATEL PQA HOLDER OF ISHWERBHAI KESHAVBHAI PATEL VERSUS ASSESSMENT UNIT INCOME TAX DEPARTMENT & ANR Reopening of assessment - Period of limitation under new tax regime - validity

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

10 Amarjit Kaur v. ITO c) In para 8 above, the necessary conclusion drawn on the basis above was that it is fallacious to draw an assumption that bank deposits constitute undisclosed income because it overlooks the fact that the sources of deposit need not necessarily be income of the assessee; iv) In para 8 above, another conclusion drawn

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

10. In another case of “Raymond Woolen Mills Limited. Vs ITO”, 236 ITR 34 the Hon’ble Apex Court has observed as under: “In this case, we do not have to give a final decision as to whether there is suppression of material facts by the assessee or not. We have only to see whether there was prima facie some

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 671/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, [***], as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 672/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, [***], as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

M/S NARULA FOODS 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 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

M/S NARULA FOODS 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 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

M/S NARULA FOODS 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 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected