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45 results for “reassessment”+ Section 66(1)clear

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Key Topics

Section 14890Section 14779Addition to Income42Section 143(3)33Section 271(1)(c)31Section 153A26Section 26323Section 250(6)22Section 69A22

SHRI MURLI MANOHAR,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessee are allowed

ITA 555/ASR/2019[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153DSection 69

66 Road, Jalandhar [PAN: AASPM 1133E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessees against the common order of the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana dated

Showing 1–20 of 45 · Page 1 of 3

Reassessment21
Reopening of Assessment14
Survey u/s 133A10

SHRI MURLI MANOHAR,JALANDHAR vs. ASSISTANT COMMISSIONEER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessee are allowed

ITA 556/ASR/2019[2016-17]Status: DisposedITAT Amritsar26 Jul 2023AY 2016-17

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

For Appellant: NoneFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153DSection 69

66 Road, Jalandhar [PAN: AASPM 1133E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessees against the common order of the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana dated

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

66 of the paper-book. 5. The assessee did not raise the ground before CIT(A) agitating the validity of reassessment proceedings. However, the assessee has filed an application for admission of additional grounds as well as admission of additional evidence in which the validity of reassessment proceedings has been challenged on the ground that the reasons to believe recorded

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

reassessment is also an assessment as the assessment order is required to be passed under section 143(3) read with section 148 of the Act. 27. In the present case, the Total Receipt was Rs. 2,66,67,690/-for the assessment year 2007- 2008 and Excess of income over expenditure was Rs. 1

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

66,22,770/- u/s 143(1) , and thereafter, on the basis of information received by the AO , Bhatinda, ( i.e. the AO of the assessee ) , from ACIT – Central circle – 2(1) , Ahmedabad, that a search conducted u/s 132 of the Act on DRAIPL group at Ahmedabad, revealed that payments made to various sub-contractors, by the said searched person, were dummy

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

66,22,770/- u/s 143(1) , and thereafter, on the basis of information received by the AO , Bhatinda, ( i.e. the AO of the assessee ) , from ACIT – Central circle – 2(1) , Ahmedabad, that a search conducted u/s 132 of the Act on DRAIPL group at Ahmedabad, revealed that payments made to various sub-contractors, by the said searched person, were dummy

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

PANKAJ JINDAL CONTRACTOR,MANSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA, BATHINDA

In the result the appeal of the assessee is allowed

ITA 695/ASR/2024[2014-15]Status: DisposedITAT Amritsar05 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 139(1)Section 143(3)Section 147Section 148Section 148aSection 250Section 282Section 40A(3)Section 68

66 (Bom) Where reasons recorded for reopening of assessment, though repeatedly asked by assessee, were furnished only after completion of assessment, reassessment order could not be upheld. 5. Ujagar Holdings (P.) Ltd. vs. Income Tax Officer [2017] 88 taxmann.com 857 (Delhi Trib.) I.T.A. No. 695/Asr/2024 1 Assessment Year: 2014-15 2 Section

GURPAL SINGH SIDHU,NEAR GOVT SCHOOL vs. ITO WARD 1(2), BATHINDA, BATHINDA

In the result, the appeal of the assessee is partly allowed for

ITA 9/ASR/2025[2017-18]Status: DisposedITAT Amritsar19 Aug 2025AY 2017-18

Bench: Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 142(1)Section 144Section 69A

reassessment notice was unjustified The facts of this case were entirely different than that of present case of the appellant. In the present case, the appellant could not explain source and nature of cash deposits before the Assessing Officer. Therefore, the Assessing Officer correctly proceeded with re-assessment proceedings and completed the assessment accordingly. 5.5. The appellant argued that

SHRIMATI. SAVITRI DEVI,BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result, the appeal of the assessee bearing ITA No

ITA 340/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Nov 2022AY 2010-11

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

Section 143Section 147Section 148Section 250Section 55(2)(b)

reassessment proceeding. ii. 2nd paragraph: It will contain details of information and material received/ collected/found by the AO subsequent to processing of original/ reopened assessment proceedings along with time period/ date of collection or receipt of information. In I.T.A. No.340/Asr/2019 5 Assessment Years: 2010-11 the cases where information is received from the Investigation Wing or any other law enforcement