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66 results for “reassessment”+ Section 42clear

Sorted by relevance

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Key Topics

Section 14469Addition to Income61Section 153A42Section 250(6)34Depreciation33Disallowance33Natural Justice33Section 25029Undisclosed Income23

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

42,908 was wrongly allowed at the time of assessment under section 143(3). f) Jawand Sons Vs. CIT 326 ITR 39 P&H Under section 147 of the Act, after its amendment with effect from April 1, 1989, wide power has been given to the Assessing Officer even to cover cases where the assessee had fully disclosed the material

Showing 1–20 of 66 · Page 1 of 4

Section 69A22
Section 35A20
Section 143(3)11

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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 37/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections