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167 results for “reassessment”+ Section 14clear

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Delhi2,397Mumbai2,107Chennai802Hyderabad475Jaipur469Ahmedabad458Bangalore457Raipur393Kolkata376Chandigarh270Pune249Indore173Rajkot170Amritsar167Surat138Cochin128Visakhapatnam113Patna110Nagpur99Cuttack82Guwahati77Agra70Ranchi62Lucknow53SC53Jodhpur51Dehradun50Allahabad38Panaji24Jabalpur5Varanasi4A.K. SIKRI ROHINTON FALI NARIMAN3K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 14899Addition to Income95Section 14786Section 14481Section 250(6)56Section 12A45Disallowance45Section 143(3)44Section 153D41Natural Justice

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

14 (SC) wherein it was held thus: "Reassessment under s. 147(a)—Limitation—Scope and applicability of s. 153(3)(ii)—A finding' for purposes of s. 153(3)(ii) must be a finding necessary, and not incidental, for the disposal of the particular case, in respect of particular assessee and in relation to the particular 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: Disposed

Showing 1–20 of 167 · Page 1 of 9

...
41
Depreciation38
Section 153A27
ITAT Amritsar
08 Sept 2025
AY 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

reassessment proceedings, the statutory notice under section 148 of the Income Tax Act was issued on 22 March 2016 which was received back with postal comments refused. Subsequently the official of the department was sent on 14

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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 37/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

MEASAGE G.H AGRO 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 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even