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229 results for “reassessment”+ Section 16clear

Sorted by relevance

Delhi4,085Mumbai3,513Chennai1,219Bangalore1,089Jaipur754Kolkata683Hyderabad644Ahmedabad637Pune410Chandigarh295Surat294Indore264Raipur230Amritsar229Visakhapatnam227Rajkot220Cochin160Cuttack155Karnataka126Nagpur110Patna105Lucknow98Agra95Guwahati83Dehradun79Telangana72Jodhpur62Ranchi51Allahabad50SC36Panaji28Calcutta14Orissa10Rajasthan9Jabalpur8Kerala7A.K. SIKRI ROHINTON FALI NARIMAN3Punjab & Haryana3Gauhati3Varanasi3Himachal Pradesh2Madhya Pradesh1Uttarakhand1J&K1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 147106Section 148101Addition to Income95Section 14467Section 153A56Section 250(6)50Section 25039Section 69A35Natural Justice35Section 153D

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

16. As per sub-rule (1) of Rule 127 for the purposes of sub-section (1) of 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

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

Showing 1–20 of 229 · Page 1 of 12

...
33
Disallowance32
Depreciation27
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

reassessment beyond the period prescribed by sub-s. (2), unless the case fell under any of the other sub-sections under s. 153 or other provision extending the said period of limitation. No such provision is brought to notice. The only provision relied upon is cl. (ii) in sub-s. (3). Clause (ii) contemplates a situation where certain orders have

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 notice issued under section 148 on 31-8-2022pursuant to original notice dated 28-06-2021 (issued under old law) which was deemed to be notice under section _148A(b) in view of Supreme Court ruling in Union of India v. Ashish Agarwal I [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 (SC) - It was noted that Assessing

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 is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative's case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. Grover Nursing Home 248 ITR 493 P&H k) An analysis of the aforementioned decisions

M/S NARULA FOODS 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 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA FOODS 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 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA FOODS 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 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

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)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA FOODS 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 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

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)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

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)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

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)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

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)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

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)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within