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7 results for “reassessment”+ Section 144Aclear

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Key Topics

Section 14819Section 26316Section 271D8Section 269S6Reopening of Assessment5Addition to Income5Section 143(3)3Section 1472Section 250(6)2

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 147/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

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

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

section 144A of the Income Tax Act. However, neither in the assessment order nor in any of the written submissions filed by the appellant this issue has been pressed upon, therefore the same is dismissed. 8.0 Ground of Appeal no. 7: HUF capacity: In this ground of appeal, the appellant’s contention was that the Assessing Officer has committed

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

Section 133(6)2
Reassessment2
Penalty2
ITA 148/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

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

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

section 144A of the Income Tax Act. However, neither in the assessment order nor in any of the written submissions filed by the appellant this issue has been pressed upon, therefore the same is dismissed. 8.0 Ground of Appeal no. 7: HUF capacity: In this ground of appeal, the appellant’s contention was that the Assessing Officer has committed

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

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

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

reassessment as well.” Hon'ble High Court of Punjab and Haryanain Vipin Khanna vs. CIT 255 ITR 220, the relevant paragraph is extracted as follows: - “14. In view of the above discussion, we are satisfied that the letter dated 30-7- 1998 issued by the Assessing Officer insofar as it relates to matters unconnected with the issue of depreciation

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

reassessment under s. 147. We also do not find anything in the context of s. 273 which would require the words 'regular assessment' to be given a meaning different from the one given by the legislature when these words were defined." 25. I respectfully agree with the views expressed by Chandurkar J. Moreover, there is another aspect to this case

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

reassessment under s. 147. We also do not find anything in the context of s. 273 which would require the words 'regular assessment' to be given a meaning different from the one given by the legislature when these words were defined." 25. I respectfully agree with the views expressed by Chandurkar J. Moreover, there is another aspect to this case

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)

reassessment proceedings, along with copies of letter of intent issued on 21st September, 2015 by DRAIPL group for the fly over construction and LOI dated 17th September, 2016, for the construction of ROB , cash flow summary for the period August 2015 to March 2017, depicting progressive month wise expenditure and receipts from DRAIPL group against work executed at the both

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)

reassessment proceedings, along with copies of letter of intent issued on 21st September, 2015 by DRAIPL group for the fly over construction and LOI dated 17th September, 2016, for the construction of ROB , cash flow summary for the period August 2015 to March 2017, depicting progressive month wise expenditure and receipts from DRAIPL group against work executed at the both