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11 results for “reassessment”+ Section 144Bclear

Sorted by relevance

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Key Topics

Section 14723Section 14819Section 25016Addition to Income11Section 80P(2)(a)8Section 69A7Section 2635Disallowance5Section 684Section 143(3)

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

CHAND JEWELLERS,NAKODAR vs. INCOME TAX OFFICER, JALANDHAR

4
Reassessment4
Deduction4

In the result the appeal of the assessee is allowed for statistical purposes

ITA 574/ASR/2025[2017-18]Status: DisposedITAT Amritsar05 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 574/Asr/2025 Assessment Year: 2017-18 Chand Jewellers, Bazar Sarafan Vs. Ito-Ward Nakodar, Distt. Jalandhar. Jalandhar. [Pan:-Aahfc5908J] (Appellant) (Respondent) Appellant By Sh. Amit Bajaj, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 115BSection 147Section 148Section 250Section 69A

section 147 r.w.s. 144B, is against the law, facts, and circumstances of the case and deserves to be quashed. 2. That the reassessment

JALALABAD SOLVEX PRIVATE LTD,JALALABAD vs. PR COMMISSIONER OF INCOME TAX , AMRITSAR-1, PR COMMISSIONER OF INCOME TAX

In the result, the appeal filed by the assessee is allowed

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

reassessment of proceedings read with section assessment filed by 147 the assessee 8 I.T.A. No. 117/Asr/2024 Jalalabad Solvex Pvt. Ltd. v. Pr. CIT iv 08-12- Notice under The assessee has 2021 section 142(1) filed the required information in the Notice under section 142(1) issued on 08- 12- reply dated 2021 asking for the information:- 02/01/2022 and 28/02/2022

RANA IQBAL SINGH,V. DOSANJH KALAN, PHILLAUR vs. INCOME TAX OFFICER WARD-1, PHAGWARA

In the result, appeal of the Assessee stands partly allowed

ITA 496/ASR/2024[2013-2014]Status: DisposedITAT Amritsar09 Jun 2025AY 2013-2014

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 496/Asr/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Rana Iqbal Singh, बनाम The Ito, Ward-1, Village Dosanjh Kalan, Assessment Unit, Tehsil Phillaur Delhi Distt. Jalandhar 144502 स्थधयी लेखध सं./Pan No: Ctops8735D अपीलधथी/Appellant प्रत्यथी/Respondent

For Appellant: Sh. Sudhir Sehgal &For Respondent: Sh. Manpreet Singh Duggal, Sr.DR
Section 142(1)Section 144BSection 147Section 148Section 60Section 68

reassessment proceedings in view of the judgment of Hon'ble Punjab & Haryana High Court in the case of Jasjit Singh Vs. Union of Indian and others in CWP- 21509-2023 (P&H) decided on 29.07.2024 as the proceedings were initiated without conducting the faceless assessment as envisaged under Section 144B

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, C.A
Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

section 68 are not applicable to the facts of the case. 6. That the order is bad in law and on facts. 7. That the appellant craves leave to add or amend the ground of appeal before the appeal is heard and disposed off.” 3 I.T.A. No. 9/Asr/2024 Assessment Year: 2014-15 3. Thereafter, the assessee has preferred an additional

SHRI GULZAR AHMAD DAR ,ANANTNAG vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 530/ASR/2024[2016-17]Status: DisposedITAT Amritsar22 Aug 2025AY 2016-17

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253Section 44A

section 144B of the Income Tax Act 1961 is bad in law, as the same stands passed without application of mind and the basis of estimating income as per show cause notice and as mentioned in impugned assessment order are inconsistent. 3. The Ld. CIT(A) erred in both facts & laws, by uphelding the order of AO, when the entire

PANKAJ JINDAL CONTRACTOR,MANSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA, BATHINDA

In the result the appeal of the assessee is allowed

ITA 695/ASR/2024[2014-15]Status: DisposedITAT Amritsar05 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 139(1)Section 143(3)Section 147Section 148Section 148aSection 250Section 282Section 40A(3)Section 68

144B of the Act Dt. 12.09.2021 in which the income of the assessee has been assessed at Rs. 71,03,069/- while making the addition of Rs. 43,39,999/-. 2. That the Ld. CIT(A) NFAC has erred on facts and law in dismissing the appeal of the assessee, vide order u/s 250 of the Act dt. 17.10.2024, because

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 515/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

144B of the Act, dated 30/03/2022. 2. All the above appeals relating to four assessment years are almost on identical facts and common issues are involved and as such, for the sake of convenience, are taken up together and we take up assessment year 2013-14 as the lead case I.T.A. No. 513/Asr/2024. I.T.A. Nos. 513 to 516/Asr/2024 Assessment Years

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 516/ASR/2024[2020-21]Status: DisposedITAT Amritsar30 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

144B of the Act, dated 30/03/2022. 2. All the above appeals relating to four assessment years are almost on identical facts and common issues are involved and as such, for the sake of convenience, are taken up together and we take up assessment year 2013-14 as the lead case I.T.A. No. 513/Asr/2024. I.T.A. Nos. 513 to 516/Asr/2024 Assessment Years

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 513/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Jun 2025AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

144B of the Act, dated 30/03/2022. 2. All the above appeals relating to four assessment years are almost on identical facts and common issues are involved and as such, for the sake of convenience, are taken up together and we take up assessment year 2013-14 as the lead case I.T.A. No. 513/Asr/2024. I.T.A. Nos. 513 to 516/Asr/2024 Assessment Years

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 514/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Jun 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

144B of the Act, dated 30/03/2022. 2. All the above appeals relating to four assessment years are almost on identical facts and common issues are involved and as such, for the sake of convenience, are taken up together and we take up assessment year 2013-14 as the lead case I.T.A. No. 513/Asr/2024. I.T.A. Nos. 513 to 516/Asr/2024 Assessment Years