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122 results for “reassessment”+ Section 17clear

Sorted by relevance

Delhi3,464Mumbai3,044Chennai1,025Bangalore1,020Kolkata547Hyderabad534Ahmedabad525Jaipur478Chandigarh268Pune223Raipur187Rajkot158Indore144Amritsar122Surat121Cochin95Patna94Visakhapatnam93Nagpur86Lucknow74Guwahati71Cuttack62Agra58Dehradun53Jodhpur52Ranchi43Allahabad37SC36Karnataka25Panaji21Telangana18Calcutta10Kerala9Orissa9Rajasthan8Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN3Himachal Pradesh2Uttarakhand1Varanasi1Punjab & Haryana1J&K1Madhya Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Addition to Income98Section 14794Section 14879Section 14475Section 250(6)52Section 153A50Section 69A48Section 25039Natural Justice38Disallowance

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

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

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: Disposed

Showing 1–20 of 122 · Page 1 of 7

37
Depreciation33
Section 26328
ITAT Amritsar
26 Jul 2023
AY 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

Sections 17 and 49 of the 1908 Act have been amended, clarifying that unless the document containing the contract to transfer for consideration any immovable property is registered, it shall not have any effect in law, other than being received as evidence of a contract in a suit for specific performance or as evidence of any collateral transaction not required

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

17 Assessment Year: 2013-14 timeline under Section 148A (d) is for the Assessing Officer to comply with the stipulations and the streamlining contemplated under Section 148A. This is primarily to bring in transparency and accountability into the system and is intended for the benefit of the assessees. However, to suggest that Section 148A (d) extends the time limit

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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

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

Section 144Section 250(6)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from

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)

17 &33 Others payment is made on the basis of it. This is different from the practice adopted by the assessee in the books of account, where the purchase is shown at some predetermined rate. On the other hand the above papers contained the details of payment made in respect of these purchases, in cash. Whereas the purchases begin from