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24 results for “reassessment”+ Section 196clear

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Key Topics

Section 153A42Addition to Income24Section 25022Section 69A21Undisclosed Income21Section 686Section 1474Section 1324Section 1484Section 143(3)

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

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

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

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

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case his objection is against the reopening on the basis of information passed on by the DDIT investigation

Showing 1–20 of 24 · Page 1 of 2

3
Long Term Capital Gains2
House Property2

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

196/- which was claimed exempted u/s 10(38) of the Act. 6. It is revealed from the record that the shares of the said company were purchased by the assessee during the financial year 2012-13 @ Rs.7.30 per share , payments of which has been made through bank channel from Capital Small Finance Bank Ltd, ( A/c No xxxxx03904 ) on 26th October

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

196/- which was claimed exempted u/s 10(38) of the Act. 6. It is revealed from the record that the shares of the said company were purchased by the assessee during the financial year 2012-13 @ Rs.7.30 per share , payments of which has been made through bank channel from Capital Small Finance Bank Ltd, ( A/c No xxxxx03904 ) on 26th October

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DCIT CENTRAL CIRCLE 1, JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 339/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 386/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 390/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

196 and 249 to 251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent