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27 results for “reassessment”+ Section 127(2)clear

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Key Topics

Section 14849Section 14722Addition to Income19Section 6818Section 56(1)(vii)15Section 12715Section 153C9Section 153A9Section 54B9Reassessment

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

section 282, the addresses to which a notice or a summons, etc. may be delivered or transmitted, shall be as per the sub-rule (2). Clause (a) of sub-rule (2) of Rule 127 includes four sources of address for such transmission. First one being the address available in PAN database of the addressee. It was at this address that

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

Showing 1–20 of 27 · Page 1 of 2

8
Reopening of Assessment8
Cash Deposit7
ITA 408/ASR/2017[2004-05]Status: DisposedITAT Amritsar21 Feb 2018AY 2004-05

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 410/ASR/2017[2006-07]Status: DisposedITAT Amritsar21 Feb 2018AY 2006-07

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 412/ASR/2017[2010-11]Status: DisposedITAT Amritsar21 Feb 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

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)

127, (1) For the purposes of sub-section (1) of section 282, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as “communication”) may be delivered or transmitted shall be as per sub-rule

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)

127, (1) For the purposes of sub-section (1) of section 282, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as “communication”) may be delivered or transmitted shall be as per sub-rule

SHRI NACHHATER SINGH S/O SHRI GURBAKSH SINGH,BATHINDA vs. INCOME TAX OFFICEER , BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 164/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

2. Sh. Tek Chand 34-42 40 & 41 3. Sh. Chhugamal Rajpal 110-115 110 4. Omkam Developers Ltd. 116-140 127,128, 133 & 137 5. N.C. Cables Ltd. 141-145 141 d). Thus, on the basis of above said judgments, it was submitted that the reassessment proceedings are void abinitio on account of ‘mechanical ITA Nos. 162 to 164/Asr/2019

SHRI.BOOTA SINGH S/O. SH. NACHATER SINGH, BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 162/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

2. Sh. Tek Chand 34-42 40 & 41 3. Sh. Chhugamal Rajpal 110-115 110 4. Omkam Developers Ltd. 116-140 127,128, 133 & 137 5. N.C. Cables Ltd. 141-145 141 d). Thus, on the basis of above said judgments, it was submitted that the reassessment proceedings are void abinitio on account of ‘mechanical ITA Nos. 162 to 164/Asr/2019

SHRI BABBU SINGH S/O SHRI NACHHATER SINGH,BATHINDA vs. INCOME TAX OFFICEER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 163/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

2. Sh. Tek Chand 34-42 40 & 41 3. Sh. Chhugamal Rajpal 110-115 110 4. Omkam Developers Ltd. 116-140 127,128, 133 & 137 5. N.C. Cables Ltd. 141-145 141 d). Thus, on the basis of above said judgments, it was submitted that the reassessment proceedings are void abinitio on account of ‘mechanical ITA Nos. 162 to 164/Asr/2019

SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2 , KAPUTHALA

In the result, the appeal of the assessee, ITA

ITA 410/ASR/2019[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 143(3)Section 148Section 151Section 263

reassessment, in this case, was preceded by a regular assessment made earlier. 5. That the order under appeal is wholly against law and facts of the case.” 3. Brief fact is that the assessee is a proprietor of M/s P.K. & Company, Kapurthala was engaged in trading of paddy husk and also transportation of goods from the premises of Vendor

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

127 DTR 241 and also in the case of CIT vs. SunitaDhadda reported at 101 CCH 277. Copy of the decisions is enclosed at page no. 51A to 51N. The addition made is thus bad in law on this score also and deserves to be deleted. Necessary relief may please be allowed. 2. The third ground of appeal is that

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

127 DTR 241 and also in the case of CIT vs. SunitaDhadda reported at 101 CCH 277. Copy of the decisions is enclosed at page no. 51A to 51N. The addition made is thus bad in law on this score also and deserves to be deleted. Necessary relief may please be allowed. 2. The third ground of appeal is that

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

127 DTR 241 and also in the case of CIT vs. SunitaDhadda reported at 101 CCH 277. Copy of the decisions is enclosed at page no. 51A to 51N. The addition made is thus bad in law on this score also and deserves to be deleted. Necessary relief may please be allowed. 2. The third ground of appeal is that

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

In the result, all the appeals of the Assessee are allowed

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

127 of the Income Tax Act, 1961, notice u/s 153A of the Income-Tax Act, 1961.” 11. The ld. AR had submitted that the fact ofpassing theassessment order on 27.07.2016, i.e prior to receipt of the approval letter is confirmed from the receipt stamp dated 28/7/2016, marked on the approval letter dated 27.07.2016 , after it was received in the office

SHRI KIRANJIT SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD -4(3), AMRITSAR

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

ITA 723/ASR/2019[2010-11]Status: DisposedITAT Amritsar22 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.723/Asr/2019 Assessment Year: 2010-11

Section 143Section 143(3)Section 147Section 148Section 149Section 151Section 250(6)

section 149 of income tax act, 1961. 6. That no valid notice u/s 148 is ever served to justify that the reassessment proceedings is as per law. I.T.A. No.723/Asr/2019 5 Assessment Year: 2010-11 7. That on the facts and circumstances of the case service of notice u/s 148 by affixture is illegal, bad in law and is liable

SHRI OM PARKASH BAJAJ,FEROZEPUR vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

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

ITA 216/ASR/2024[2012-13]Status: DisposedITAT Amritsar12 Mar 2026AY 2012-13

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

For Appellant: None (Adjournment application)
Section 144Section 148Section 156Section 249(3)Section 250

reassessment has been commenced. 7. The assessee has filed a short paper book consisting of some of notices being issued at the old address of the assessee at “Makhu Gate House”, Ferozpur City, along with evidence of copy of sale deed , to explain that the said residential house has been sold off in the year 2000, along copy of notice

SHRIMATI. SAVITRI DEVI,BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

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

ITA 340/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Nov 2022AY 2010-11

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

Section 143Section 147Section 148Section 250Section 55(2)(b)

section 55(2)(b) and 55A of Income Tax Act, respectively before calculating the Capital Gain and order of A.O require to be set-a-side.” 3. Brief fact of the case is that the assessee’s case was reopened u/s 147 on basis of information related to sale of land amount to Rs.40,89,010/-. The assessment was completed

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

127 DTR 241 and Kishan Chand Chela Ram reported in 125 ITR 713. 6. That the CIT(A) has failed to appreciate that the part of the purchases from the same party under similar circumstances to the tune of Rs.15,16,294/- have been accepted and non-acceptance of such purchases under similar circumstances from the same party is against

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 of 114 days

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: 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)

reassessment proceedings were initiated against the assessee, on the basis of information available in the ITBA system criv/ vruhigh risk cases, pointing to the allegation of huge financial transaction undertaken by the assessee involving various bank accounts and receipt of funds from one ‘YathuriAssociates” amounting to Rs. 12.21 Crores (Twelve crores twenty one lakhs approx. ) during