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9 results for “reassessment”+ Section 275(1)(c)clear

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Key Topics

Section 271A27Section 12715Section 1326Section 246A6Section 1436Section 153D4Natural Justice4Penalty4Section 143(3)3Section 271

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 412/ASR/2017[2010-11]Status: DisposedITAT Amritsar21 Feb 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

3
Undisclosed Income3
Search & Seizure3

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 408/ASR/2017[2004-05]Status: DisposedITAT Amritsar21 Feb 2018AY 2004-05

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 410/ASR/2017[2006-07]Status: DisposedITAT Amritsar21 Feb 2018AY 2006-07

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

SHRI SUSHIL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1, JALANDHAR

In the result,all the three appeals bearing ITANo

ITA 434/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Dec 2021AY 2016-17

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 132(4)Section 271Section 271A

275 of the Act shall, so far as may be, apply. Sub Section (1) of Section 274 of the Act mandates that order imposing penalty has to be imposed only after hearing the assessee or giving a assessee opportunity of hearing. Opportunity that is to be given to the assessee should be a meaningful one and not a farce. Notice

SHRI KRISHAN KUMAR MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1, JALANDHAR

In the result,all the three appeals bearing ITANo

ITA 435/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Dec 2021AY 2016-17

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 132(4)Section 271Section 271A

275 of the Act shall, so far as may be, apply. Sub Section (1) of Section 274 of the Act mandates that order imposing penalty has to be imposed only after hearing the assessee or giving a assessee opportunity of hearing. Opportunity that is to be given to the assessee should be a meaningful one and not a farce. Notice

SHRI MATI SANJANA MITTAL ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1, JALANDHAR

In the result,all the three appeals bearing ITANo

ITA 433/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Dec 2021AY 2016-17

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 132(4)Section 271Section 271A

275 of the Act shall, so far as may be, apply. Sub Section (1) of Section 274 of the Act mandates that order imposing penalty has to be imposed only after hearing the assessee or giving a assessee opportunity of hearing. Opportunity that is to be given to the assessee should be a meaningful one and not a farce. Notice

SHRI H.K. GANDOTRA,GURGAON vs. THE INOCME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is dismissed

ITA 594/ASR/2014[1997-98]Status: DisposedITAT Amritsar27 Jun 2019AY 1997-98

Bench: Sh. Sanjay Arorai.T.A. No. 594/Asr/2014 Assessment Year: 1997-98

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 246Section 271(1)(c)Section 275

section itself and, further, in harmony with the main provision, in consonance with which it is to be read, also making reference to s. 275 (1A). The premise of keeping the penalty proceedings in abeyance till the decision in the second appeal in the quantum proceedings is received by the competent authority, very clearly, is to avoid multiplicity of proceedings

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

In the result, all the appeals of the Assessee are allowed

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

275 ITR 294 has held that - “accordingly, the Tribunal held that notice u/s 148 of the Act was issued before recording the reasons u/s 148 (2) and therefore, initiation of proceedings u/s 148 assessment made in pursuance thereof were bad in law”. A similar view was taken by Hon’ble Punjab & Haryana High Court Baldev Gyan 248 ITR 266 wherein

SHRIMATI NEETIMA GOYAL,FEROZPUR CANTT. vs. INCOME TAX OFFICER,3(2), FEROZPUR

In the result, appeal of the assessee is allowed on legal ground

ITA 184/ASR/2018[2011-12]Status: DisposedITAT Amritsar03 Feb 2020AY 2011-12

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri I.P.Bansal, AdvocateFor Respondent: Shri Charan Dass, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 44A

c. Rs. 11,43,173/- on account of unexplained credit in the bank account. 3. The reassessment proceedings were initiated on the ground that during the course of assessment proceedings of the assessee for A.Y. 2012-13, it came to the notice of the AO that in A.Y. 2011-12 the assessee had purchased agricultural land for an amount