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12 results for “reassessment”+ Section 163clear

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Key Topics

Section 12A45Section 14827Section 143(3)24Section 35A20Section 1120Addition to Income10Section 2509Exemption6Depreciation5Disallowance

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

reassessment complete is valid and the Appellants ground is dismissed. Issue on merits: I have gone through the submission made by the Appellant, the Appellant is an Association of Person which has been formed with the object of setting up and I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 1 operating warehousing facility for storage

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

5
Section 250(6)3
Section 1473

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

reassessment complete is valid and the Appellants ground is dismissed. Issue on merits: I have gone through the submission made by the Appellant, the Appellant is an Association of Person which has been formed with the object of setting up and I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 1 operating warehousing facility for storage

SMT..ANURADHA,PATHANKOT vs. INCOME TAX OFFICER WARD-6(1), PATHANKOT

In the result the appeal of the assessee is allowed

ITA 437/ASR/2024[2012-13]Status: DisposedITAT Amritsar24 Jun 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133(6)Section 147Section 148Section 151(1)Section 250

163 ITD 653 ( Asr ) (iii) ITO vs Sukhvir Singh [2024] 165taxmann.com 197(Asr), (iv) Smt Monika Rani as reported in ITA No. 582/Chd/ 2019 (ITAT Chandigarh), (v) DCIT vs Kissan Fats Ltd ITA NO 407/Chd/2023 (Chandigarh). 15. Moreover, in the instant case the approval granting authority has issued the approval on incorrect factual figure of Rs. 47.77 lakhs, when

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

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)

section 145(3) of the Act 61 , with estimation of total income @ 8% on Gross receipts of Rs. 44.71 crores (excluding the receipts of Rs. 6.69 crores from DRAIPL group) and the disputed sub contract receipt of Rs. 6.69 crores has been separately added back u/s 68 of the Act 61. 7.2 The relevant paragraph of the order is reproduced

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)

section 145(3) of the Act 61 , with estimation of total income @ 8% on Gross receipts of Rs. 44.71 crores (excluding the receipts of Rs. 6.69 crores from DRAIPL group) and the disputed sub contract receipt of Rs. 6.69 crores has been separately added back u/s 68 of the Act 61. 7.2 The relevant paragraph of the order is reproduced

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

section 68 solely on basis of information received from Investigation Wing that lenders from whom assessee-company acquired loans were indulged in bogus accommodation entries, since assessee was not granted an opportunity to cross-examine persons whose statements were recorded during Investigation, Impugned addition made on basis of such investigation which was not privy to assessee were to be deleted

PIRTPAL SINGH BRAR,MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

section 249 of the Act.” 8. Now, the assessee is in appeal before the Tribunal on the grounds contained in the memorandum of appeal. Referring to the paper book filed along with an application for admission of additional evidence under Rule 29 of ITAT Rules, 1963, the ld. AR submitted that agricultural income on sale of agricultural produce has been