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27 results for “reassessment”+ Section 113clear

Sorted by relevance

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Key Topics

Section 153A42Addition to Income25Section 25022Section 69A21Undisclosed Income21Section 14820Section 14713Section 143(3)7Section 45(3)6

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

113 TTJ 0178 wherein it was held that Section 68 is not applicable where the assessee is not maintaining any books of account. I have considered the above submission and also the judicial position on this issue. Though, I agree in principle that where no books of account are maintained by the assessee, no addition can be made under section

Showing 1–20 of 27 · Page 1 of 2

Section 1514
Reassessment4
Reopening of Assessment3

SHRI TARLOCHAN SINGH,MANSA vs. INCOME TAX OFFICER WARD-1(4), MANSA

In the result, both the appeals of the assessees are allowed

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

reassessment proceedings, if the twin conditions prescribed under section 147 of the Act are satisfied. The grounds of appeal are dismissed. 7. Now the assessee is in appeal. 8. Ld. Counsel for the assessee reiterated the submissions made before the authorities below and also moved an application for admission of additional evidences stating therein as under: Sub: Assessment Year

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

reassessment proceedings, if the twin conditions prescribed under section 147 of the Act are satisfied. The grounds of appeal are dismissed. 7. Now the assessee is in appeal. 8. Ld. Counsel for the assessee reiterated the submissions made before the authorities below and also moved an application for admission of additional evidences stating therein as under: Sub: Assessment Year

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

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

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

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

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case his objection is against the reopening on the basis of information passed on by the DDIT investigation

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 386/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 390/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

113 and 105 , 108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years