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86 results for “reassessment”+ Section 55(2)(b)clear

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Key Topics

Addition to Income85Section 14469Section 14764Section 14856Section 153A54Section 250(6)46Section 69A44Section 153C41Depreciation34Disallowance

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

2) TMI 55 - DELHI HIGH COURT] applying the ratio of the decisions in Ashish Agarwal and Rajeev Bansal (supra) came to the conclusion that the remainder period with the Assessment Officer was twenty-nine days from 01/06/2021 when the reassessment proceedings commenced for issuing notice under Section 148 of the IT Act. The limitation for passing of the order under

Showing 1–20 of 86 · Page 1 of 5

34
Natural Justice33
Section 25024

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA FOODS 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 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA FOODS 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 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA FOODS 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 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA FOODS 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 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA FOODS 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 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA FOODS 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 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made